Retirement Plans: 401(k)s, IRAs, and Other Deferred Compensation Approaches / Edition 12

by Jerry S. Rosenbloom, Everett T. Allen, Joseph J. Melone, Dennis F. Mahoney

Overview

Retirement Plans (formerly titled Pension Planning through the ninth edition) is a classic, relied upon by generations of faculty and thousands of professionals throughout the world. It reliably provides the reader with the features, costs, investment opportunities, and regulatory issues governing all the various types of retirement and other deferred compensation plans. The 12th edition keeps the book at the forefront of the discipline, with extensive coverage of Moving Ahead for Progress in the 21st Century Act and the American Taxpayer Relief Act, a discussion of the effects of behavioral economics on retirement planning, a detailed look at the enormous growth in target date funds, and much more.

Product Details

ISBN-13:	9781259720673
Publisher:	McGraw Hill LLC
Publication date:	07/06/2017
Edition description:	New Edition
Pages:	688
Product dimensions:	6.70(w) x 9.30(h) x 1.10(d)
Age Range:	18 Years

About the Author

Jerry S. Rosenbloom (Philadelphia, PA) is a professor and department chairman at the Wharton School of the University of Pennsylvania.

Table of Contents

Part I. Environmental Influences on Private Pension Plans
1.The Dynamic Ongoing Evolution of Private Retirement Plans
2.Strategic Plan Design
3.Defined Contribution versus Defined Benefit Plans
4.Risk Management through Retirement Planning
Part II. Defined Contribution Plan Types
5.Overview of Defined Contribution Plan Types and Their Use in Comprehensive Retirement Plan Design
6.Profit Sharing Plans and Money Purchase Pension Plans
7.Employee Stock Ownership Plans (ESOPs)
8.Cash or Deferred Plans under Section 401(k)
9.Section 403(b) Plans
10.Section 457 Plans
11.Behavioral Finance and Defined Contribution Plan Design
Part III. Special Purpose Retirement Planning Structures
12.Individual Retirement Arrangements
13.Keogh Plans, SEPs, and SIMPLE Plans
14.Executive Retirement Arrangements
15.Employee Stock Compensation Plans
16.Managing Retirement Assets in Multiple Plan Structures
Part IV. Defined Benefit Plans and Hybrid Retirement Plans
17.Defined Benefit Plan Features
18.Cost and Funding Considerations
19.Budgeting Pension Costs
20.Insured Funding Instruments and Trust Fund Plans
21.Cash Balance and Other Hybrid Retirement Plans
22.Plan Termination Insurance for Single-Employer Pension Plans
23.Employers’ Accounting for Pensions
24.Defined Benefit Plan Management
Part V. Tax and Legal Requirements
25.Tax Qualification Requirements
26.Tax Qualification Requirements (Continued)
27.Other Legal Requirements
28.Fiduciary Oversight and Plan Governance
Part VI. Wealth Management and Distribution Planning
29.Investing Retirement Assets
30.Retirement Asset Wealth Management
31.Retirement Asset Distribution Planning
Appendix 1. Social Security and Medicare