2016 Retirement Plans Facts (ePub)

As retirement plans continue to increase in variety and complexity, professionals need comprehensive yet clear coverage of the real-world issues that arise daily in connection with both qualified and nonqualified retirement plans.With more than 600 retirement plans questions asked and answered, 2016 Retirement Plans Facts provides proven and practical guidance in this changing arena. Coverage includes:- 401(k) Plans- Defined Benefit Plans- Defined Contribution Plans- Distribution Rules- Fiduciary Responsibilities- Mergers & Acquisitions- Nondiscrimination Testing- Plan-Owned Life Insurance- Plans for NonprofitsKey updates included in the 2016 edition ensure you're working with the most current information, including:- New content and sample forms for safe harbor 401(k)s- Updated rules and correction programs, including the new Self-Correction Program (SCP) and Voluntary Correction Program (VCP)- Expanded information about the newly proposed fiduciary rules- New information on plans for leased employees, include safe harbor plans- Updates on compliance issues surrounding the use of automatic contribution and automatic escalation fixtures for elective deferralsWith 2016 Retirement Plans Facts, you'll cut through the complexity and obtain clear answers to even the most complicated retirement plans questions.