The Tools & Techniques of Employee Benefit and Retirement Planning, 14th Edition

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

ISBN: 978-1-941627-49-5

Product #: 2710014

Format: Paperback, 8 ½” x 11”, 512 Pages

Pub. Date: June 2015


About the Book


This new 14th edition provides comprehensive coverage to the subject, enabling professionals to grasp even the most complex employee benefit and retirement planning processes. It also features:

  • Practical analysis of the entire range of employee benefit planning
  • Full coverage of retirement plans
  • Extensive section on health benefits provides critical information about healthcare reform requirements under the ACA
  • New chapter on ERISA litigation
  • The latest information about qualified deferred compensation planning including tax, legal, and ERISA requirements
  • Helpful tips about integrating HSAs and FSAs with group health benefits in the post-ACA environment to provide maximum benefits to retain key employees
  • And Much More!

Table of Contents


Chapter 1

The Process of Employee Benefit Planning

Part 1(A): Compensation - Cash

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Cash Compensation Planning

Bonus Plan

Severance Pay Plan

Golden Parachute Plan

Part 1(B): Compensation - Equity Options

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Stock Options

Incentive Stock Options (ISOs)

Employee Stock Purchase Plans (Section 423 Plans)

Restricted Stock Plans

Part 2: Deferred Compensation - Overview

Chapter 10

Chapter 11

Designing the Right Retirement Plan

Planning for Retirement Needs

Part 2(A): Deferred Compensation - Rules for Qualified Plans

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Designing a Qualified Plan

General Rules for Qualification

Distributions and Loans from Qualified Plans

Qualified Plan Investments

ERISA Reporting and Disclosure

Estate and Retirement Planning with Qualified Plans and IRAs

Life Insurance in Qualified Plans

Part 2(B): Deferred Compensation - Defined Contribution Plans

Chapter 19

Chapter 20

Chapter 21

Chapter 22

Chapter 23

Chapter 24

Chapter 25

Chapter 26

401(k) Plans

Traditional IRAs

Roth Plans

Profit Sharing Plans

Employee Stock Ownership Plans (ESOPs)

Savings/Match Plans

Money Purchase Pension Plans

Cross-tested/Age-weighted Plans

Part 2(C): Deferred Compensation - Defined Benefit Plans

Chapter 27

Chapter 28

Defined Benefit Pension Plans

Cash Balance Pension Plans

Part 2(D): Other Employer - Sponsored Deferred Compensation Plans

Chapter 29

Chapter 30

Chapter 31

Chapter 32

Chapter 33

Chapter 34

HR 10 (Keogh) Plans

SIMPLE IRAs

Simplified Employee Pensions (SEPS)

Tax-Deferred Annuities

Nonqualified deferred Compensation Plans

Section 457 Plans

Part 3: Health and Disability Plans

Chapter 35

Chapter 36

Chapter 37

Chapter 38

Chapter 39

Chapter 40

Chapter 41

Chapter 42

Designing the Right Health Benefit Package

Group Health Plans

Alternatives to Group Health Plans

Flexible Spending Accounts (FSAs)

Health Savings Accounts (HSAs)

Cafeteria Plans

Sick Pay and Short-Term Disability Plans

Long-Term Disability and Long-Term Care Plans

Part 4: Life Insurance Plans

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

Part 5: Fringe Benefits

Chapter 48

Chapter 49

Chapter 50

Chapter 51

Chapter 52

Chapter 53

Chapter 54

Chapter 55

Designing the Right Package of Fringe Benefits

Auto Reimbursements and Company Cars

Dependent Care Assistance Plans

Educational Assistance

Legal Services Plans

Loans to Executives

Moving Expense Reimbursement

VEBA Welfare Benefit Trust

Part 6: Ethics and Compliance Issues

Chapter 56

Chapter 57

Chapter 58

Chapter 59

Knowing the Rules: Government Regulations and How to Find Them

Common Control Rules

Recent ERISA Litigation

Age and Sex Discrimination

Appendices

Appendix A

Appendix B

Appendix C

Appendix D

Appendix E

Benefit Plans for Proprietor, Partners, and S Corporation Shareholders

Qualified Plan Fact Finder

Long-Term Incentives: A Comparative Analysis

Overview of Government Benefits

Accounting for Benefit Plans

Index

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