The 401(k) Handbook

Source: Thompson Publishing Group
Thompson Publishing Group401(k) attorneys and specialists, this handbook can be used as a resource for employers, attorneys and consultants. It addresses plan design and administration, administration of employer and employee contributions, nondiscrimination testing, reporting requirements, employee communications, valuation problems, hardship withdrawals, plan loans, rollovers and investment vehicles.

The loose-leaf Handbook contains detailed explanations of the complex 401(k) rules, plus proven trouble-shooting strategies and remedies. Sample plan documents and forms, checklists and flowcharts are also provided.

A subscription includes a monthly bulletin on relevant congressional, IRS and Department of Labor activities. Subscribers will also receive monthly update pages to keep the text current.

Summary of Contents:

  • Eligibility Rules
  • Minimum Participation and Coverage Requirements
  • Employee and Employer Contributions
  • Nondiscrimination Testing
  • Remedies for Failed Testing
  • Treatment of Excess Contributions
  • Accounting and Reporting Requirements
  • Plan Loan Programs
  • ERISA Section 404(c) Rules
  • Plan Distribution Rules
  • Rollovers
  • Hardship Withdrawals
  • Model Documents and Forms

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