书目详细信息
： Employee benefits law :
书目信息 机读格式(MARC)
| ISBN： | 9781422429648 (hbk.) |
|---|---|
| 编目源： | DLC DLC DLC |
| 地理区域代码： | n-us--- |
| 个人名称： | Kennedy, Kathryn J.,1952- |
| 题名： | Employee benefits law : qualification and ERISA requirements / Kathryn J. Kennedy, Paul T. Shultz III. |
| 版本说明： | 2nd ed. |
| 索书号： | D971.225/K24E |
| 出版发行项： | New Providence, NJ : LexisNexis, c2012. |
| 载体形态： | xxix, 685, [52] p. : ill. ; 27 cm. + teacher's manual & 1 CD-ROM (4 3/4 in.). |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Part I qualification rules generally applicable to employee retirement plans -- Introduction -- Qualification rules -- Minimum participation requirements -- Overall coverage tests -- Minimum vesting standards -- Accrued benefit requirements -- Limitations on qualified defined benefit and defined contribution plans -- Nondiscrimination requirements regarding benefits/allocations for qualified plans -- Minimum funding standards -- Deductibility of employer contributions -- Related employers for purposes of applying the qualification rules -- Distributions of benefits, loans, and QDROs -- Single employer plan terminations under title IV of ERISA and the code -- Taxation of distributions from qualified plans and IRAs -- Determination letters, plan disqualification and correction programs -- Part II Tax rules applicable to specialized employee benefit plans and ERISA rules applicable generally to all employee beefits plans -- Tax rules applicable to welfare benefits -- Cash or deferred arrangements -- Fiduciary rules and prohibited transactions -- Civil litigation under ERISA -- Reporting and disclosure requirements -- Benefit restrictions for defined benefit plans. |