The Tools & Techniques of Employee Benefit and Retirement Planning, 15th Edition

John J. McFadden, C. Frederick Reish, and Stephan R. Leimberg

ISBN: 978-1-945424-40-3

Product #: 2710014

Format: Paperback, 8 ½” x 11”, 495 Pages

Pub. Date: March 2017

About the Book

The new 15th Edition provides comprehensive coverage of the subject, enabling professionals to grasp even the most complex employee benefit and retirement planning processes. It also features:

  • In-depth plan comparisons, including discussion of plan features, tax implications, and goals from both the employer and employee perspective
  • Updated information on the new DOL fiduciary rule and how it applies to employers, employees, plan administrators, and individual retirement plan owners
  • Information on newly proposed regulations covering Form 5500 filings, including new requirements from the IRS, DOL, and PBGC
  • New material on Professions Employer Organizations (PEOs)
  • Updated content on the use of ESOPS, including estate planning strategies and the use of look-back provisions.
  • The latest ACA requirements for individual and group health plans
  • Detailed discussion of how small business can use the new QSEHRA to reimburse employees for the purchase of individual health coverage

Table of Contents

Chapter 1

The Process of Employee Benefit Planning

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Cash Compensation Planning

Annual Bonus Plan

Severance Pay Plan

Golden Parachute Arrangements

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Stock Options

Incentive Stock Options (ISOs)

Employee Stock Purchase Plans (Section 423 Plans)

Restricted Stock Plans

Chapter 10

Chapter 11

Designing the Right Retirement Plan

Planning for Retirement Needs

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Designing a Qualified Retirement Plan

Qualified Plans: General Rules for Qualification

Qualified Plans: Distributions and Loans

Qualified Plan Investments

ERISA Reporting and Disclosure

Estate and Retirement Planning with Qualified Plans and IRAs

Life Insurance in Qualified Plans

Chapter 19

Chapter 20

Chapter 21

Chapter 22

Chapter 23

Chapter 24

Chapter 25

Chapter 26

Section 401(k) Plans

Traditional IRA

Roth Plans

Profit Sharing Plans

Employee Stock Ownership Plans (ESOPs)

Savings/Match Plan

Money Purchase Pension Plans

Cross-tested/Age-weighted Plans

Chapter 27

Chapter 28

Defined Benefit Pension Plans

Cash Balance Pension Plans

Chapter 29

Chapter 30

Chapter 31

Chapter 32

Chapter 33

Chapter 34

HR 10 (Keogh) Plans


Simplified Employee Pensions (SEP)

Tax-Deferred Annuities

Nonqualified deferred Compensation

Section 457 Plan

Chapter 35

Chapter 36

Chapter 37

Chapter 38

Chapter 39

Chapter 40

Chapter 41

Chapter 42

Designing the Right Health Benefit Plan

Group Health Plans

Alternatives to Group Health Plans

Flexible Spending Accounts

Health Savings Accounts (Section 223 Plan)

Cafeteria Plan

Sick Pay (Short-Term Disability)

Long-Term Disability and Long-Term Care Insurance

Chapter 43

Chapter 44

Chapter 45

Chapter 46

Chapter 47

Designing the Right Life Insurance Plan

Group Term Life Insurance

Split-Dollar Life Insurance

Key Employee Life Insurance

Death Benefit Only (DBO) Plans

Chapter 48

Chapter 49

Chapter 50

Chapter 51

Chapter 52

Chapter 53

Chapter 54

Chapter 55

Designing the Right Package of Fringe Benefits

Company Car or Reimbursement Plan

Dependent Care Assistance Plan

Educational Assistance Plan

Legal Services Plan

Loans to Executives

Moving Expense Reimbursement

VEBA Welfare Benefit Trust

Chapter 56

Chapter 57

Chapter 58

Chapter 59

Chapter 60

Knowing the Rules: Government Regulations and How to Find Them

Common Control Rules

Fiduciary Breach Litigation

Age and Sex Discrimination

Accounting for Benefit Plans

Appendix A

Appendix B

Appendix C

Appendix D

Benefit Plans for Proprietor, Partners, and S Corporation Shareholders

Qualified Plan Fact Finder

Long-Term Incentives: A Comparative Analysis

Government Benefits

And, as with all the resources in the highly acclaimed Leimberg Library, every area covered in this book is accompanied by the tools, techniques, practice tips, and examples you can use to help your clients successfully navigate the complex course of estate planning and confidently meet their needs.


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