Defined Benefit Answer Book, Fifth Edition, is designed for professionals who need quick and authoritative answers to questions on the complex administration of defined benefit plans. There are numerous examples of how those bills affect defined benefit plans and discussion and analysis of current laws and regulations. Recommended by ASPPA as a study resource for the Joint Board for the Enrollment of Actuaries administers actuarial exam, Defined Benefit Answer Book answers the following questions: Does a company's financial stability affect plan design? Can plans be designed to provide enhanced benefits to key employees? Are there ways of establishing hours of service without counting actual hours? Can a defined benefit plan be designed so that there is no discrimination testing each year? Can a defined benefit plan be designed to primarily benefit the key employees? Are there any advantages to having a defined contribution plan and a defined benefit plan together, and how are they administered? What must an employer do to satisfy minimum funding requirements, both before and after the Pension Protection Act of 2006 (PPA)? What restrictions are imposed if a plan is considered underfunded after the PPA? What distribution election forms must be provided to a participant? How can a QDRO be prepared for a defined benefit plan? How are maximum benefit limitations determined under a plan? How are benefits calculated and converted to alternate forms of payment? What administrative issues must be considered for a plan that is covered by the Pension Benefit Guaranty Corporation Addressing all the major issues concerning defined benefit plans, this comprehensive resource includes: Easy-to-use Q&A format Guidelines in planning, designing, and administering defined benefit plans Examples, charts, and sample calculations Worksheets, forms, tables, and case studies And much more!