For reliable guidance on implementation, administration, termination, and every other aspect of 401(k) plans, rely on 401(k) Answer Book. This quick-access sourcebook helps you ensure that every aspect of your plan runs smoothly and lets you avoid the pitfalls of poorly designed and administered plans.
The 401(k) Answer Book is easier than ever to use as a comprehensive, one-volume desk reference. Join the thousands of pension professionals who turn to the 401(k) Answer Book for their toughest questions on:
 Design considerations;
Employee communications;
Participant loans;
Hardship withdrawals;
Nondiscrimination testing;
Fiduciary responsibility;
Accounting and reporting requirements;
Distributions;
Transfer or rollover of benefits
The 401(k) Answer Book brings you up-to-date on recent legal and regulatory developments that have had an impact on retirement plans, including:
Detailed updates incorporating the Pension Protection Act of 2006 (PPA) ;
DOL guidance on new participant statement requirements under the PPA;
Details on PPA-created automatic enrollment design opportunities: Automatic Contribution Arrangement (ACA), Eligible Automatic Contribution Arrangement (EACA), and Qualified Automatic Contribution Arrangement (QACA) ;
Expansion of IRA rollovers to nonspousal beneficiaries;
Information on the availability of ERISA Section 404(c) protection for default investments and during blackouts and changes to investment options under the PPA;
DOL proposed rules on qualified default investment arrangements (QDIAs) ;
Developments in the plan fee area, including regulatory initiatives to improve fee disclosures;
IRS guidance on diversification requirements under the PPA for plans holding employer stock;
Final IRS regulations applicable to nonqualified deferred compensation requirements;
Recent DOL guidance on providing investment advisory services to participants under an eligible investment advice arrangement (EIAA)
Table of contents includes:
Introduction
401(k) Plan Design
The 401(k) Plan Document
Plan Services and Service Providers
Fiduciary and Prohibited Transaction Rules
Investing Plan Assets
Participant Direction of Investments-ERISA Section 404(c)
Participant Communication and Education
Contribution Limits
Data for Nondiscrimination Testing
Minimum Coverage Testing
General Nondiscrimination Testing
ADP and ACP Testing
Top-Heavy Rules
Participant Loans, Hardship Withdrawals, and In-Service Distributions
Distributions Subsequent to Termination of Employment
Spousal Rights
Taxation of 401(k) Plans
Reporting and Disclosure
Correcting 401(k) Plan Qualification Errors
Plan Terminations, Mergers, Spin-offs, and Abandoned Plans
401(k) Plan Alternatives
Appendix A: Sample Plan Sponsor Fiduciary Manual, Fiduciary Checklist, and ERISA Section 404(c) Compliance Checklist and Communication
Appendix B: Determining Your Risk Tolerance and Suggested Asset Allocations
Appendix C: The Three-Minute Retirement Planner
Appendix D: Key Indexed Limits (2006-2007)
Appendix E: Key Indexed Limits Affected by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)
Appendix F: DOL Model Blackout Notice
Appendix G: IRS Model Diversification Notice for Plans Holding Publicly Traded Employer Securities
Updates: Your purchase price includes the cost of all possible previous updates published up through date of purchase. In order to subscribe to future updates, please contact the publisher directly.
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