PART ONE: ENVIRONMENTAL INFLUENCES ON PRIVATE RETIREMENT PLANS Chapter 1: The Dynamic, Ongoing Evolution of Private Retirement Plans Chapter 2: Strategic Plan Design Chapter 3: Defined Contribution versus Defined Benefit Plans Chapter 4: Risk Management through Retirement Planning PART TWO: DEFINED CONTRIBUTION PLAN TYPES Chapter 5: Overview of Defined Contribution Plan Types and Their Use in Retirement Plan Design Chapter 6: Profit Sharing Plans and Money Purchase Pension Plans Chapter 7: Employee Stock Ownership Plans (ESOPs) Chapter 8: Cash or Deferred Arrangements (CODAs) under Section 401(k) Chapter 9: Section 403(b) Plans Chapter 10: Section 457 Deferred Compensation Plans Chapter 11: Behavioral Finance Impacts on Defined Contribution Plan Designs PART THREE: SPECIAL PURPOSE RETIREMENT PLANNING STRUCTURES Chapter 12: Individual Retirement Arrangements Chapter 13: Keogh Plans, SEPs, SIMPLE Plans, and Solo 401(k) Plans Chapter 14: Executive Retirement Arrangements Chapter 15: Employee Stock Compensation Plans Chapter 16: Managing Retirement Assets in Multiple Plan Structures PART FOUR: DEFINED BENEFIT PLANS AND HYBRID RETIREMENT PLANS Chapter 17: Defined Benefit Plan Features Chapter 18: Cost and Funding Considerations Chapter 19: Budgeting Pension Costs Chapter 20: Insured Funding Instruments and Trust Fund Plans Chapter 21: Cash Balance and Other Hybrid Retirement Plans Chapter 22: Plan Termination Insurance for Single-Employer Pension Plans Chapter 23 Employers' Accounting for Pensions Appendix 23.1 Transition from Financial Accounting Standards (FAS) to Accounting Standards Codification (ASC) Chapter 24 Defined Benefit Plan Investment Management PART FIVE: TAX AND LEGAL REQUIREMENTS Chapter 25: Tax Qualification Requirements: Part 1 Chapter 26: Tax Qualification Requirements: Part 2 Chapter 27: Other Legal Requirements Chapter 28: Fiduciary Oversight and Plan Governance PART SIX: WEALTH MANAGEMENT AND DISTRIBUTION PLANNING Chapter 29: Facilitating Investment of Defined Contribution Plan Assets Chapter 30: Retirement Asset Wealth Management Chapter 31: Retirement Asset Distribution PlanningAppendix 1: Social Security and MedicareAppendix 1A: Detailed Descriptions of Several Social Security Benefit ElementsAppendix 1B: Changes in Social Security Program Made by Amendments in 1981 and 1983.