Wolters Kluwer Editorial Staff

U.S. Master Pension Guide Wolters Kluwer Editorial Staff

The 2020 U. S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, including the Secure Act provisions of the Further Consolidated Appropriations Act, 2020 (P. L 116-94). It further covers key regulations, rulings and court decisions, Benefit COLAs, calendars, and tables reflect the year 2019 figures.



The 2020 U. S. Master Pension Guide begins with a survey of the different types of plans from which an employer may choose and then describes the procedures for obtaining plan qualification. Rules governing minimum participation, coverage and vesting, nondiscrimination, distributions, reporting and disclosure, funding, and fiduciary standards are covered in separate chapters. Examples and pointers are used to illustrate the rules. The Guide also includes the chapters with special rules applicable to 401(k) and ESOP plans.



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Previous Edition: U. S. Master Pension Guide, 2018 Edition, ISBN 9781543806557