CONTENTS
Part A: Retirement Planning
Overview
Chapter 1Designing the Right Retirement Plan...... 1
Chapter 2Planning for Retirement Needs...... 17
Government Benefits
Chapter 3Social Security...... 29
Chapter 4Medicare...... 39
IRAs
Chapter 5Traditional IRA...... 49
Chapter 6Roth IRA...... 57
ERISA and Tax Rules for Qualified Plans
Chapter 7Qualified Plans: General Rules for Qualification...... 63
Chapter 8Qualified Plans: Distributions and Loans...... 75
Chapter 9Estate and Retirement Planning with Qualified Plans and IRAs...... 89
Chapter 10Installing a Qualified Retirement Plan...... 103
Chapter 11Qualified Plan Investments...... 107
Chapter 12ERISA Reporting and Disclosure...... 113
Chapter 13Life Insurance in a Qualified Plan...... 121
Defined Benefit Plans
Chapter 14Defined Benefit Pension Plan...... 133
Chapter 15Cash Balance Pension Plan...... 141
Defined Contribution Plans
Chapter 16Money Purchase Pension Plan...... 147
Chapter 17Profit Sharing Plan...... 153
Chapter 18ESOP/Stock Bonus Plan...... 161
Chapter 19Savings/Match Plan...... 169
Chapter 20Section 401(k) Plan...... 173
Chapter 21Cross-Tested/Age-Weighted Plan...... 185
Other Employer Retirement Plans
Chapter 22HR 10 (Keogh) Plan...... 191
Chapter 23SIMPLE IRA...... 197
Chapter 24Simplified Employee Pension (SEP)...... 201
Chapter 25Tax Deferred Annuity...... 207
Chapter 26Nonqualified Deferred Compensation...... 217
Chapter 27Section 457 Plan...... 247
Part B: Employee Benefit Planning
Overview
Chapter 28The Process of Employee Benefit Planning...... 255
Chapter 29Designing the Right Life Insurance Plan...... 261
Chapter 30Designing the Right Health Benefit Plan...... 265
Cash Compensation
Chapter 31Cash Compensation Planning...... 271
Chapter 32Bonus Plan...... 277
Chapter 33Severance Pay Plan...... 281
Chapter 34Golden Parachute Plan...... 285
Equity Options
Chapter 35Stock Option...... 287
Chapter 36Incentive Stock Option (ISO)...... 291
Chapter 37Employee Stock Purchase Plan (Section 423 Plan)...... 295
Chapter 38Restricted Stock Plan...... 299
Cafeteria Plans
Chapter 39Cafeteria Plan...... 305
Chapter 40Flexible Spending Account...... 309
Life Insurance Plans
Chapter 41Group-Term Life Insurance...... 319
Chapter 42Split Dollar Life Insurance...... 325
Chapter 43Key Employee Life Insurance...... 333
Chapter 44Death Benefit Only (DBO) Plan...... 337
Health Coverage
Chapter 45Health Insurance...... 343
Chapter 46Health Maintenance Organization (HMO)...... 355
Chapter 47Health Savings Account (Section 223 Plan)...... 363
Chapter 48Health Reimbursement Arrangement (HRA)...... 371
Chapter 49Long-Term Care Plan...... 379
Disability
Chapter 50Sick Pay (Short Term Disability)...... 383
Chapter 51Long Term Disability Insurance...... 387
Fringe Benefits
Chapter 52“Fringe” Benefits (Section 132)...... 393
Chapter 53Company Car or Reimbursement Plan...... 399
Chapter 54Dependent Care Assistance Plan...... 405
Chapter 55Educational Assistance Plan...... 409
Chapter 56Legal Services Plan...... 413
Chapter 57Loans to Executives...... 415
Chapter 58Moving Expense Reimbursement...... 419
Chapter 59VEBA Welfare Benefit Trust...... 423
Appendices and Index
Appendix AKnowing the Rules: Government Regulations and How to Find Them...... 427
Appendix BBenefit Plans for Proprietor, Partners, and S Corporation Shareholders...... 433
Appendix CCommon Control Rules...... 437
Appendix DQualified Plan Fact Finder...... 445
Appendix ELong-Term Incentives: A Comparative Analysis...... 469
Appendix FAccounting for Benefit Plans...... 473
Appendix GThe Unauthorized Practice of Law in the Employee Benefit Area...... 477
Appendix HEthics: What the Employee Benefit and Retirement Planner Must Know...... 481
Appendix IMalpractice in Compensation Planning...... 485
Appendix JAge and Sex Discrimination...... 495
Index...... 499