Plan Termination Answer Book, Fourth Edition

"Plan Termination Answer Book" discusses the complex process of terminating a qualified pension plan. It covers the most up-to-date and significant legislative, regualtory, and case law developments pertaining to plan termination and provides reliable and practical guidance on all aspects of terminations. In short, "Plan Termination Answer Book" is the one-volume desk reference manual that is indispensable for all pension practitioners who work with plan terminations.

Highlights of the Fourth Edition include: updated guidance from the Department of Labor regarding orphan or abandoned plans; updated rules for Employee Plans ; Compliance Resolution System (EPCRS) under Revenue Procedure 2006-27; penalties for late filing of Form 5310-A; new rules applicable to state taxation of qualified plan distributions; and new rules from the Pension Benefit Guaranty Corporation (PBGC) regarding distress terminations under the Pension Protection Act of 2006 (PPA).