Defined Benefit Answer Book, 2nd Edition explains the critical actuarial, administrative, and compliance facets of defined benefit arrangements. The authors cover a full range of concerns, including: Satisfying nondiscrimination and benefits structure-- Reporting and disclosure to employees-- Understanding actuarial techniques for asset liability and funding methods-- Deductibility-- QDRO design and administration-- Relevant legislation, including GATT, SBJPA, and the TRA-- Funding standards-- Asset and liability valuation methods.The author draws on his own hands-on experience to gather all the information you need and organizes it in the most useful format -- questions and answers grouped by topic, with frequent examples, charts, and sample calculations providing visual reinforcement of the step-by-step procedures.
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