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Tables of Contents for Cash Balance Pension Plans
Chapter/Section Title
Page #
Page Count
Acknowledgments
ix
About the Author
xi
About this Book
xiii
So You Want to Start a Cash Balance Pension Plan?
1
8
Overview
1
2
Rationale
3
3
Comparison of Traditional Versus Cash Balance Pensions
6
1
Suggested Further Readings
7
2
Exploring Your Retirement Plan Alternatives
9
10
DC Benefits Accrual
10
1
DB Benefits Accrual
10
1
Hybrid Plans
11
5
Pros and Cons
11
1
Pension Equity Plans
12
1
Life Cycle Pension Plans and Mobility-Bonus Pension Plans
13
1
Floor-Offset Pension Plans
13
1
Age-Weighted Profit-Sharing Plans
14
1
New Comparability Profit-Sharing Plans
14
1
Target Benefit Plans
15
1
Which Is the Better Approach?
16
1
Suggested Further Readings
17
2
Key Plan Components
19
10
Annual Pay-Related Credits
19
1
Interest Credits
20
1
Transition Credits
21
1
Investment of Plan Assets
22
1
Accruals and Accrued Benefits
23
3
Vesting Rules
26
1
Suggested Further Readings
27
2
Design and Implementation Strategies
29
8
Typical Stages of New Plan Development
29
1
Plan Design Considerations
30
1
Typical Stages of Implementation
31
2
Strategic Planning
33
1
Strategy
33
1
Communication
33
1
Integration Process
34
1
Appointment of Implementation Leader
34
1
Implementation Team
35
1
Suggested Further Readings
35
2
Cost and Funding Issues
37
4
Cost Considerations
37
1
Funding and Actuarial Methods
38
1
Minimum Funding Standard
38
1
Overfunding
39
1
Funding Waivers
39
1
Suggested Further Readings
40
1
Accounting and Tax Considerations
41
6
Accounting Considerations
41
3
SFAS No. 87
42
2
SFAS No. 88
44
1
Tax Considerations
44
2
Suggested Further Readings
46
1
Legal Issues
47
6
Title I of ERISA
47
1
Automatic Disclosures to Participants/Beneficiaries
47
2
Disclosures Required Upon Request of Participants/Beneficiaries
49
1
Enforcement/Penalties
50
1
Fiduciary Responsibilities
50
1
Age/Sex Discrimination
51
1
Military Leaves
51
1
Collective Bargaining Considerations
51
1
Suggested Further Readings
51
2
Chapter 8 The Conversion Process
53
12
Comparison of Cash Balance Versus Traditional Plans
54
2
Conversion Strategies
56
2
Conversion Steps
58
1
The Opening Balance
58
2
Grandfathering and Transition Credits
60
1
Other Conversion Issues
60
2
Suggested Further Readings
62
3
Employee Communications
65
8
Advance Information
65
1
Strategic Plan
66
1
Methodologies
66
1
Illustrative Examples
67
2
Avon Products
67
1
CBS Corp
68
1
AT&T
68
1
Legal Disclosures
69
2
Suggested Further Readings
71
2
Plan Administration
73
4
Ease of Administration
73
2
Plan Loans
75
1
Plan Terminations
75
1
Suggested Further Readings
76
1
Plan Distributions
77
4
General Rules
77
1
Cost Basis Determination
77
1
Taxation During Employment
78
1
Taxation of In-Service Distributions
78
1
Taxation of Retirement Benefits
78
1
Taxation of Death Benefits
79
1
Taxation of Disability Benefits
79
1
Tax on Early Distributions
79
1
Tax on Late Distributions
80
1
Suggested Further Readings
80
1
Company Profiles
81
4
Horizon Blue Cross-Blue Shield of New Jersey
81
1
Georgia-Pacific Corporation
82
1
Avon Products
82
1
Bell Atlantic Corporation
83
1
Wheaton Franciscan Services
83
1
Smithkline Beecham Corporation
84
1
Summary
84
1
Suggested Further Readings
84
1
Emerging Issues and Legislative Trends
85
8
IRS/Treasury Department Request for Public Comment
85
1
EEOC Team of Experts
86
1
Private Company Clash With Employees
87
1
Litigation
87
2
Negative Press Coverage
89
2
Suggested Further Readings
91
2
Appendixes of Quick Reference Guides
93
44
Appendix A: Retirement Plan Reporting Checklist
93
2
Appendix B: Strategic Communication Plan (Example)
95
2
Appendix C: Cash Balance Pension Plan Overview
97
2
Appendix D: Opening Balance Statement (Sample)
99
4
Appendix E: Summary Plan Description (Sample)
103
22
Appendix F: Employee Newsletter (Sample)
125
4
Appendix G: Slide Presentation to Employees (Sample)
129
4
Appendix H: Companies With Cash Balance or Hybrid Pension Plans
133
4
Glossary of Important Terms
137
4
Bibliography/Suggested Further Readings
141
6
Additional Government and Professional Resources
147
2
Index
149