"457 Answer Book is an in-depth resource that provides answers to the need-to-know questions asked by tax-exempt organizations, state and local governments, and their lawyers, accountants, investment advisors, recordkeepers, and other service providers. It covers all aspects of eligible and ineligible plans under Internal Revenue Code Section 457. This publication is written by a team of practicing experts, preeminent in their fields, who take subscribers step-by-step through the life cycle of a 457 plan"--
The QDRO ANSWER BOOK is the one source to turn to for comprehensive guidance on administration & compliance of QDROs & QMCSOs. Written for human resources & employee benefit professionals, plan administrators, & attorneys, the QDRO Answer Book provides practical advice & tips on every stage of the QDRO process to ensure legal qualification & compliance at all times. In an easy-to-reference format, it clearly explains retirement plan divisions for qualified & nonqualified plans. Among the hundreds of difficult & complex issues that are thoroughly described & analyzed: Determining whether DROs are qualified Communicating QDRO requirements to attorneys Administering distributions pursuant to QDROs Communicating QDRO procedures to participants & potential alternate payees Segregating plan assets during qualification review Establishing administrative procedures consistent with the new QMSCO rules Notifying participants & potential alternate payees of receipt of DROs To further simplify compliance & administration, the QDRO ANSWER BOOK contains important model language & checklists, as well as relevant cites to primary source material.
The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product providers, and investment counselors need to know. Guiding readers through all aspects of 457 plan administration -- from installation through the audit process -- the 457 Answer Book describes: the duties and responsibilities of those performing the functions; the required legal, accounting, and administrative tasks; checklists that facilitate control of each administrative process; and suggested forms. The 457 Answer Book also provides: The history and legal origins of the plan Design and drafting standards Suggested administrative procedures Data processing and payroll considerations Operations and fund flow mechanics Marketing and sales suggestions And much more 457 Answer Book, Sixth Edition has been updated to include: A completely revised and updated chapter on eligible 457 plans A discussion on the effect of the Supreme Court's June 26, 2013 decision in United States v. Windsor on 457 plans A completely revised and updated chapter on beneficiary designations How operational and document failures can be corrected in a governmental 457(b) plan on a provisional basis How would proposed regulations issues in 2012 revise the meaning of andquot;substantial risk of forfeitureandquot; for an ineligible 457(f) plan How a sponsor of a 457(b) plan can use the EBSA's Delinquent Filer Voluntary Compliance Program (DFVCP) to avoid civil penalties under ERISA A completely revised and updated chapter on IRS form reporting Recent IRS guidance regarding the corrections of certain failures of a nonqualified deferred compensation plan to comply with Code Section 409A Detailed information regarding federal income tax withholding requirements for distributions from 457(b) plans How and when a DRO may provide for a spouse in a same-sex couple A Discussion of the provisions allowing for in-plan Roth conversions under the American Taxpayer Relief Act of 2012 (ATRA) How a technical correction allows distributions from governmental retirement plans to be excluded from gross income to pay certain health-care premiums Discussion of the status of exclusive benefit custodial accounts holding mutual fund shares in connection with 457 plans for eligible public employers The IRS's updates to the missing persons' letter forwarding program How Hurricane Sandy impacts the distribution rules from eligible 457(b) plans Why an Ohio court excluded from the debtor's estate assets associated with a non-governmental 457 plan The limited relief provided to eligible 457 plans sponsored by private tax-exempt organizations under the 2013 revision of the IRS's Employee Plans Compliance Resolution System (EPCRS) A discussion of how distributions to participants, former participants, and beneficiaries of a deceased participant are reported to the IRS
Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers. 401(k) Answer Book provides coverage of 401(k) plan design, testing, taxation, reporting and disclosure, and termination, and brings you up to date on investment-related topics and regulatory guidance. Written by the experts at Empower Retirement, this comprehensive one-volume desk reference is a must have for pension administrators, benefits managers, fund managers, trustees, accountants, attorneys, human resource professionals, consultants, advisors, and anyone who deals professionally with 401(k) plans. 401(k) Answer Book, 2021 Edition is packed with special features, including: A 401(k) Compliance Calendar An IRS Rollover Chart A chart of key participant disclosures and notices with cross-references to chapters for detailed information Up-to-date sample notice templates for safe harbor 401(k) plan notices, automatic enrollment notices, and QDIA notices (appendices A, B, and C) Sample Section 404(c) checklist Information on rollover rights of nonspouse beneficiaries Model notice for an EIAA Practical information on partial plan terminations, plan mergers, and spinoffs Fiduciary guidelines for selecting an annuity payment option And much more! Previous Edition: 401(k) Answer Book, 2020 Edition, ISBN 9781543817324
Kaye and Giulioni identify three broad types of conversations that have the power to motivate employees more deeply than any well-intentioned development event or process to help with career development.
Twelve shocking paintings. Eleven famous murders. One missing artist . . . and one woman driven to find her—this Reese's Book Club x Hello Sunshine Selection is a “stunning achievement” (Los Angeles Times). Kim Lord is an avant–garde figure, feminist icon, and agent provocateur in the L.A. art scene. Her groundbreaking new exhibition Still Lives is comprised of self–portraits depicting herself as famous, murdered women―the Black Dahlia, Chandra Levy, Nicole Brown Simpson, among many others―and the works are as compelling as they are disturbing, implicating a culture that is too accustomed to violence against women. As the city’s richest art patrons pour into the Rocque Museum’s opening night, all the staff, including editor Maggie Richter, hope the event will be enough to save the historic institution’s flailing finances. Except Kim Lord never shows up to her own gala. Fear mounts as the hours and days drag on and Lord remains missing. Suspicion falls on the up–and–coming gallerist Greg Shaw Ferguson, who happens to be Maggie’s ex. A rogue’s gallery of eccentric art world figures could also have motive for the act, and as Maggie gets drawn into her own investigation of Lord’s disappearance, she’ll come to suspect all of those closest to her. Set against a culture that often fetishizes violence, Still Lives is a page–turning exodus into the art world’s hall of mirrors, and one woman’s journey into the belly of an industry flooded with money and secrets. “It’s a thrilling mystery that will leave you wondering which characters you can and can’t trust . . . There’s a twist at the end that still keeps us up at night, it's THAT good.” —Reese Witherspoon (A Reese’s Book Club x Hello Sunshine Selection)
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
