The Advisor's Guide to Qualified Plans

As the population continues to age, and focuses on not outliving income, there has never been a better time for insurance and financial advisors to provide their clients with guidance on qualified plans.

The Advisor s Guide to Qualified Plans enables you to handle all aspects of qualified plans and provide the perfect solution for each client on a case-by-case basis, without a one-size fits all cookie cutter approach.

This brand-new publication provides practical, hands-on guidance on:

Effective plan design

Identifying the employer

Nondiscrimination

Traditional 401(k), SIMPLE and Safe Harbor 401(k) plans

Defined benefit plans

Taxation of distributions

Distribution planning

And much more

The Advisor s Guide to Qualified Plans Summary Table of Contents

Choosing the Plan

Establishing the Plan

Plan Administration and Maintenance

Basic Plan Design Issues

Advanced Plan Design Issues

Deductibility and Funding

Who is the Employer?

Nondiscrimination and Benefits

Nondiscrimination and Structure

Top-Heavy Plans

Profit Sharing Plan Designs

Traditional 401(k) Plans

SIMPLE and Safe Harbor 401(k) Plans

Supplemental Issues and Investments in 401(k) Plans

Employee Stock Ownership Plans

Money Purchase and Target Benefit Plans

Defined Benefit Plan Basics

Funding, Assumptions, and Benefits in Defined Benefit Plans

Alternate Designs for Defined Benefit Plans

Retirement Plans for Non Profit Organizations, Nonqualified Plans and SEPs

Creative Plan Design

Common Plan Defects/IRS Voluntary Compliance

Fiduciary Responsibility and Prohibited Transactions

Voluntary Plan Distributions

Mandatory Distributions

Taxation of Distributions

Distribution Planning

Mergers and Acquisition

Plan Terminations

Appendix/Glossary