The 2013 Pension Answer Book covers the most recent legislative,regulatory, and case law developments so you're never without the informationyou need to detect compliance and regulatory issues - ensuring you make theright decisions and avoid potential problems.The 2013 Pension Answer Book is a library unto itself, probing,explicating, and elucidating the most recent laws, regulations, privaterulings, and court decisions that affect retirement plans. The advantages ofowning this reference source are apparent after the very first consultation.Don't deny yourself and your clients this valuable research tool.Exclusive Q & A Format!The 2013 Pension Answer Book is not only comprehensive in scope,but remarkably accessible, too. Clear, jargon-free language and an efficientquestion-and-answer format combine to speed your research every time. Nowonder it's found on the desks of professionals and academics alike.Always Up-To-Date.

Always Accurate!Renowned pension expert Stephen J. Krass provides rigorous updates thatregularly re-establish this remarkable volume as the definitive work of itskind. No matter what type of defined benefit, defined contribution or comboplan you're working with, The 2013 Pension Answer Bookwill give you the up-to-date, reliable answers you need.The 2013 Pension Answer Book has been fully updated to reflectthe changes made by the Revenue Rulings, Revenue Procedures, Notices,Announcements, and Private Letter Rulings issued by IRS, Opinion Letters andInterpretive Bulletins issued by DOL, final and proposed regulations issued byboth IRS and DOL, and important case decisions.Specifically, The 2013 Pension Answer Book discusses:Moving Ahead for Progress in the 21st Century Act (MAP 21)Retired one day, rehired the next dayMore cases on reasonable compensationLeased employee compliance projectFor 2012, increases in the dollar limitation applicable to the annualretirement benefit under a defined benefit plan ($200,000), the annualaddition under a defined contribution plan ($50,000), compensation ($250,000),and elective deferrals under 401(k) and 403(b) plans ($17,000)Dodd Frank Wall Street Reform and Consumer Protection Act and mortgage loanoriginatorsSelf employed individual's plan contribution deductionUpdated covered compensation tablesMinimum funding requirements v. collective bargaining agreementsMore IRS rulings on minimum funding waiversIRS proposed regulations concerning elimination of an optional form of benefitCourt rulings concerning:Anti retaliation provisions of ERISAAnti cutback ruleIRS revenue ruling concerning profit sharing plan deferred annuity contractsand the survivor annuity benefit requirementsIRS proposed regulations on bifurcated accrued benefits and qualifiedlongevity annuity contractsMore rulings on required minimum distributionsParticipant loans and a reasonable rate of interestThe 10 percent tax on early distributionsModifications of the IRS determination letter programForms 5500 and 5500 SF electronic signature requirementsMore on fee and investment expense disclosure requirements for self directedaccount plansDOL guidance to assist multiemployer plans better understand how to avoidprohibited transactions in common leasing arrangementsIRS modification of procedure concerning missing individualsSummary of results of IRS compliance questionnaire sent to 401(k) plan sponsorsMore on employee stock ownership plan (ESOP) stock drop case.