401k Answer Book, 2013 Edition

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401(k) Answer Book, 2013 Edition provides coverage of 401(k) plan design, testing, taxation, reporting and disclosure, and termination, and brings you up to date on investment-related topics and regulatory guidance.

Written by the experts at Great-West Retirement Services, this comprehensive one-volume desk reference is a must have for pension administrators, benefits managers, fund managers, trustees, accountants, attorneys, human resource professionals, consultants, advisors, and anyone who deals professionally with 401(k) plans.

Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book , covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers.

401(k) Answer Book, 2013 Edition is packed with special features, including:

  • A 401(k) Compliance Calendar
  • An IRS Rollover Chart
  • A chart of key participant disclosures and notices with cross-references to chapters for detailed information
  • Up-to-date sample notice templates for safe harbor 401(k) plan notices, automatic enrollment notices, and QDIA notices (appendices A, B, and C)
  • Sample Section 404(c) checklist
  • Information on rollover rights of nonspouse beneficiaries
  • Model notice for an EIAA
  • Practical information on partial plan terminations, plan mergers, and spinoffs
  • Fiduciary guidelines for selecting an annuity payment option
  • And much more!

The 2013 Edition of 401(k) Answer Book brings you up to date on legal and regulatory updates and other recent developments that have had an impact on retirement plans, including:

  • U.S. Department of Labor (DOL) final regulations requiring investment and fee-related disclosures to participants in participant-directed plans
  • DOL final regulations on required service provider disclosures regarding fees and services under ERISA Section 408(b)(2)
  • DOL Field Assistance Bulletin 2012-02R providing additional guidance on the participant investment and fee disclosure requirements
  • Temporary DOL guidance regarding use of electronic media to satisfy participant investment- and fee-related disclosure requirements under Technical Release 2011-03R
  • Updated information on status of DOL proposed rule to modify the definition of fiduciary under ERISA
  • Updated information on master/prototype/volume submitter plan program under Revenue Procedure 2011-49 and IRS Announcement 2012-3
  • Updated information on the IRS determination letter program under IRS Announcement 2011-82 and Revenue Procedure 2012-6
  • IRS guidance on application of survivor annuity rules to plans with lifetime income products under IRS Revenue Ruling 2012-3
  • Updates to disclosure requirements applicable to ERISA Section 404(c) plans

Name401k Answer Book, 2013 Edition
AuthorGreat-West Retirement Services
Published Year2012
Page Count1224
PublisherAspen Publishers