CONTENTS
Part A: Retirement Planning
Overview
Chapter 1 Designing the Right Retirement Plan 1
Chapter 2 Planning for Retirement Needs 17
Government Benefits
Chapter 3 Social Security 29
Chapter 4 Medicare 39
IRAs
Chapter 5 Traditional IRA 49
Chapter 6 Roth IRA 57
ERISA and Tax Rules for Qualified Plans
Chapter 7 Qualified Plans: General Rules for Qualification 63
Chapter 8 Qualified Plans: Distributions and Loans 75
Chapter 9 Estate and Retirement Planning with Qualified Plans and IRAs 89
Chapter 10 Installing a Qualified Retirement Plan 103
Chapter 11 Qualified Plan Investments 107
Chapter 12 ERISA Reporting and Disclosure 113
Chapter 13 Life Insurance in a Qualified Plan 121
Defined Benefit Plans
Chapter 14 Defined Benefit Pension Plan 133
Chapter 15 Cash Balance Pension Plan 141
Defined Contribution Plans
Chapter 16 Money Purchase Pension Plan 147
Chapter 17 Profit Sharing Plan 153
Chapter 18 ESOP/Stock Bonus Plan 161
Chapter 19 Savings/Match Plan 169
Chapter 20 Section 401(k) Plan 173
Chapter 21 Cross-Tested/Age-Weighted Plan 185
Other Employer Retirement Plans
Chapter 22 HR 10 (Keogh) Plan 191
Chapter 23 SIMPLE IRA 197
Chapter 24 Simplified Employee Pension (SEP) 201
Chapter 25 Tax Deferred Annuity 207
Chapter 26 Nonqualified Deferred Compensation 217
Chapter 27 Section 457 Plan 247
Part B: Employee Benefit Planning
Overview
Chapter 28 The Process of Employee Benefit Planning 255
Chapter 29 Designing the Right Life Insurance Plan 261
Chapter 30 Designing the Right Health Benefit Plan 265
Cash Compensation
Chapter 31 Cash Compensation Planning 271
Chapter 32 Bonus Plan 277
Chapter 33 Severance Pay Plan 281
Chapter 34 Golden Parachute Plan 285
Equity Options
Chapter 35 Stock Option 287
Chapter 36 Incentive Stock Option (ISO) 291
Chapter 37 Employee Stock Purchase Plan (Section 423 Plan) 295
Chapter 38 Restricted Stock Plan 299
Cafeteria Plans
Chapter 39 Cafeteria Plan 305
Chapter 40 Flexible Spending Account 309
Life Insurance Plans
Chapter 41 Group-Term Life Insurance 319
Chapter 42 Split Dollar Life Insurance 325
Chapter 43 Key Employee Life Insurance 333
Chapter 44 Death Benefit Only (DBO) Plan 337
Health Coverage
Chapter 45 Health Insurance 343
Chapter 46 Health Maintenance Organization (HMO) 355
Chapter 47 Health Savings Account (Section 223 Plan) 363
Chapter 48 Health Reimbursement Arrangement (HRA) 371
Chapter 49 Long-Term Care Plan 379
Disability
Chapter 50 Sick Pay (Short Term Disability) 383
Chapter 51 Long Term Disability Insurance 387
Fringe Benefits
Chapter 52 "Fringe" Benefits (Section 132) 393
Chapter 53 Company Car or Reimbursement Plan 399
Chapter 54 Dependent Care Assistance Plan 405
Chapter 55 Educational Assistance Plan 409
Chapter 56 Legal Services Plan 413
Chapter 57 Loans to Executives 415
Chapter 58 Moving Expense Reimbursement 419
Chapter 59 VEBA Welfare Benefit Trust 423
Appendices and Index
Appendix A Knowing the Rules: Government Regulations and How to Find Them 427
Appendix B Benefit Plans for Proprietor, Partners, and S Corporation Shareholders 433
Appendix C Common Control Rules 437
Appendix D Qualified Plan Fact Finder 445
Appendix E Long-Term Incentives: A Comparative Analysis 469
Appendix F Accounting for Benefit Plans 473
Appendix G The Unauthorized Practice of Law in the Employee Benefit Area 477
Appendix H Ethics: What the Employee Benefit and Retirement Planner Must Know 481
Appendix I Malpractice in Compensation Planning 485
Appendix J Age and Sex Discrimination 495
Index 499