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Tables of Contents for Pension and Employee Benefit Law
Chapter/Section Title
Page #
Page Count
Chapter 1
IRA assets reach $2.47 trillion in 1999
1
1
Chapter 3
Faster vesting of employer matching contributions
2
1
New exceptions to the IRC § 411(d)(6) anti-reduction rule
2
1
Plant shutdown benefits as protected benefits
3
1
Notice of significant reduction in benefit accruals
3
2
Chapter 5
2001 inflation adjustments and 2002 amounts
5
1
Increase in IRA limits and creation of ``deemed'' IRAs
5
1
Roth contributions to 401(k) and 403(b) plans
6
1
Limited tax credit for elective deferals and IRA contributions
6
1
EPCRS revisions
6
4
Chapter 6
IRS provides disqualification relief for employee leasing organizations
10
1
New cross-testing regulations
10
1
Increase in the limit on compensation that may be taken into account
11
1
Definition of key employee for top-heavy plan purposes
11
1
Employer matching contributions and top-heavy minimum benefit
11
1
Safe-harbor 401(k) plans exempt from top-heavy plan rules
11
1
Faster vesting of employer matching contributions
11
1
Catch-up contributions for individuals age 50 or over
12
1
Increase in the limit on annual elective deferrals under SIMPLE plans
12
1
New Question 1
12
1
Chapter 7
Increase in the limit on annual to DC plans
13
1
Computation of annual additions limit for the self-employed
13
1
Correction to Question 1
13
1
Increase in the dollar limitation on DB plan annual benefits
13
1
Adjustment in dollar limitation for benefits commencing before age 62 or after age 65
13
1
Increase in the limit on elective deferrals; catch-up contributions
13
1
Increase in the limit on annual deferrals under a section 457 plan
14
1
Relaxation and phase-out of current liability full funding limit
14
1
Tax credit for new retirement plan expenses
14
1
Increase in deduction limitation for DC plans
15
1
Maximum deduction question on 401(k) plans for the self-employed
15
1
Money purchase plans no longer ``pension trusts'' for 404(a) purposes
16
1
Maximum contribution deduction rule applied to all plans
16
1
Modification of 404(a)(7) example
16
1
Deletion of Questions 1 and 2
16
1
Certain nondeductible contributions not subject to excise tax
16
1
Chapter 8
Rollovers from qualified plans to 403(b) and 457 plans allowed
17
1
Rollover of after-tax contributions permitted
17
1
Spousal rollovers to qualified plans (not just IRAs) permitted
17
1
Direct rollover the default option for involuntary distributions
17
1
IRS can waive the 60-day rollover period
17
1
IRA rollovers to qualified, 403(b), and 457 plans permitted
17
1
Plans loans allowed for owner-employees
18
1
``Separation from service'' replaced by ``severance from employment''
18
1
Suspension of contributions upon hardship reduced to 6 months
18
1
Distributions upon 401(k) termination
18
1
``Separation from service'' replaced by ``severance from employment''
18
1
Inclusion requirements eased for state and local section 457 plans
18
1
Special IRA rules correction
19
1
Certain section 457 plan distributions subject to early withdrawal tax
19
1
New minimum distribution regulations
19
12
Increase in estate and gift tax unified credit equivalent to $1,000,000
31
1
Chapter 10
Egelhoff v. Egelhoff
32
8
Rush Prudential HMO v. Moran
40
9
Pappas v. Asbel remand following Pegram v. Herdrich
49
2
Fifth Circuit upholds HMO liability
51
1
Chapter 12
Pegram v. Herdrich
52
11
Chapter 13
Great-West Life & Annuity Ins. Co. v. Knudson
63
6
Harris Trust and Savings Bank v. Salomon Smith Barney
69