The Resource Pension plan terminations : single employer plans, Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel, (electronic resource)

Pension plan terminations : single employer plans, Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel, (electronic resource)

Label
Pension plan terminations : single employer plans
Title
Pension plan terminations
Title remainder
single employer plans
Statement of responsibility
Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel
Creator
Contributor
Subject
Genre
Language
eng
Summary
"... addresses the issues that arise in connection with the standard, distress and involuntary terminations of single-employer qualified defined benefit and defined contribution plans and in connection with the partial termination or spinoffs of such plans. This Portfolio also discusses the ERISA fiduciary and tax implications of plan termination."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Hassel, Lonie
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 357-5th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Cummings, Frank
  • Tax Management Inc
Series statement
  • U.S. income portfolios
  • Compensation planning portfolios
Series volume
  • 357-5th
  • portfolio 357-5th
http://library.link/vocab/subjectName
  • Pension trusts
  • Pension trusts
  • Pension trusts
Label
Pension plan terminations : single employer plans, Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel, (electronic resource)
Instantiates
Publication
Note
Co-author: Frank Cummings, <Jan. 23, 2008>-2013
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Introduction -- Plan terminations under ERISA -- Standard terminations -- Distress termination -- Involuntary termination -- Termination of defined contribution plans -- IRS tax qualification of terminated plan -- Collective bargaining considerations -- Liabilities to PBGC -- Bankruptcy considerations -- Employer deductions -- Taxation of distributions to participants or reversions to the employer -- Partial plan termination -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60130019
System details
Mode of access: World Wide Web
Label
Pension plan terminations : single employer plans, Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel, (electronic resource)
Publication
Note
Co-author: Frank Cummings, <Jan. 23, 2008>-2013
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. Introduction -- Plan terminations under ERISA -- Standard terminations -- Distress termination -- Involuntary termination -- Termination of defined contribution plans -- IRS tax qualification of terminated plan -- Collective bargaining considerations -- Liabilities to PBGC -- Bankruptcy considerations -- Employer deductions -- Taxation of distributions to participants or reversions to the employer -- Partial plan termination -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60130019
System details
Mode of access: World Wide Web

Library Locations

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      39.954941 -75.193362
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