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Pension plan terminations : single employer plans

Author: Lonie Hassel; Frank Cummings; Tax Management Inc.; Bloomberg BNA.
Publisher: Arlington, VA : Tax Management Inc., ©2013-
Series: Tax management portfolios, 357-5th.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Database:WorldCat
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."
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Additional Physical Format: Online version:
Hassel, Lonie.
Pension plan terminations.
Arlington, VA : Tax Management Inc., [c2007]-
(OCoLC)60130019
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Lonie Hassel; Frank Cummings; Tax Management Inc.; Bloomberg BNA.
ISBN: 9781617468476 1617468479
OCLC Number: 846585513
Notes: Kept up to date with revision pages.
"This portfolio revises and supersedes 357-4th T.M."
"Bloomberg BNA"--Cover.
Description: v. (loose-leaf) ; 28 cm.
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 --
Table of worksheets.
Series Title: Tax management portfolios, 357-5th.
Responsibility: by Lonie Hassel ; based on an earlier version by Frank Cummings and Lonie Hassel.

Abstract:

"... 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."

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