Defined Benefit Answer Book explains the critical actuarial, administrative, and compliance facets of defined benefit arrangements. The author covers a full range of concerns, including: the Pension Protection Act of 2006 - 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 hands-on experience to gather all the information you need and organizes it in a useful question-and-answer format, grouped by topic. There are frequent examples, charts and sample calculations providing visual reinforcement of the step-by-step procedures. Also available online.
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