The 2017 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems.
The 2017 Pension Answer Book is a library unto itself, probing, explicating, and elucidating the most recent laws, regulations, private rulings, and court decisions that affect retirement plans. The advantages of owning this reference source are apparent after the very first consultation. Don't deny yourself and your clients this valuable research tool.
Exclusive Q & A Format!
The 2017 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike.
Always Up-To-Date...Always Accurate!
Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you're working with, The 2017 Pension Answer Book will give you the up-to-date, reliable answers you need.
The 2017 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions. Additionally, it includes updated guidance and discussions on:
- IRS further guidance on the application of the Windsor and Obergefell decisions
- New ruling on floor-offset arrangements
- Final regulations on hybrid defined benefit plans
- Self-employed individual's plan contribution deduction
- Updated covered compensation tables
- Suspension of benefits in a multiemployer plan in critical and declining status
- Administration proposals affecting required minimum distributions
- Administration proposal limiting aggregate retirement account accumulations
- And much more
