457 Answer Book, 6th Edition[457问答书(第六版)]

457 Answer Book, 6th Edition[457问答书(第六版)]
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作者: ,
2013-09
版次: 6
ISBN: 9781454825388
定价: 4799.40
装帧: 平装
开本: 其他
纸张: 其他
页数: 890页
正文语种: 英语
  • The457AnswerBookisanin-depthresourcethatprovidesanswerstothequestionsthattax-exemptorganizations,stateandlocalgovernments,theiraccountants,taxandlegaladvisors,457administrators,productproviders,andinvestmentcounselorsneedtoknow.Guidingreadersthroughallaspectsof457planadministration——frominstallationthroughtheauditprocess——the457AnswerBookdescribes:thedutiesandresponsibilitiesofthoseperformingthefunctions;therequiredlegal,accounting,andadministrativetasks;checkliststhatfacilitatecontrolofeachadministrativeprocess;andsuggestedforms.The457AnswerBookalsoprovides:ThehistoryandlegaloriginsoftheplanDesignanddraftingstandardsSuggestedadministrativeproceduresDataprocessingandpayrollconsiderationsOperationsandfundflowmechanicsMarketingandsalessuggestionsAndmuchmore457AnswerBook,SixthEditionhasbeenupdatedtoinclude:Acompletelyrevisedandupdatedchapteroneligible457plansAdiscussionontheeffectoftheSupremeCourt'sJune26,2013decisioninUnitedStatesv.Windsoron457plansAcompletelyrevisedandupdatedchapteronbeneficiarydesignationsHowoperationalanddocumentfailurescanbecorrectedinagovernmental457(b)planonaprovisionalbasisHowwouldproposedregulationsissuesin2012revisethemeaningof"substantialriskofforfeiture"foranineligible457(f)planHowasponsorofa457(b)plancanusetheEBSA'sDelinquentFilerVoluntaryComplianceProgram(DFVCP)toavoidcivilpenaltiesunderERISAAcompletelyrevisedandupdatedchapteronIRSformreportingRecentIRSguidanceregardingthecorrectionsofcertainfailuresofanonqualifieddeferredcompensationplantocomplywithCodeSection409ADetailedinformationregardingfederalincometaxwithholdingrequirementsfordistributionsfrom457(b)plansHowandwhenaDROmayprovideforaspouseinasame-sexcoupleADiscussionoftheprovisionsallowingforin-planRothconversionsundertheAmericanTaxpayerReliefActof2012(ATRA)Howatechnicalcorrectionallowsdistributionsfromgovernmentalretirementplanstobeexcludedfromgrossincometopaycertainhealth-carepremiumsDiscussionofthestatusofexclusivebenefitcustodialaccountsholdingmutualfundsharesinconnectionwith457plansforeligiblepublicemployersTheIRS'supdatestothemissingpersons'letterforwardingprogramHowHurricaneSandyimpactsthedistributionrulesfromeligible457(b)plansWhyanOhiocourtexcludedfromthedebtor'sestateassetsassociatedwithanon-governmental457planThelimitedreliefprovidedtoeligible457planssponsoredbyprivatetax-exemptorganizationsunderthe2013revisionoftheIRS'sEmployeePlansComplianceResolutionSystem(EPCRS)Adiscussionofhowdistributionstoparticipants,formerparticipants,andbeneficiariesofadeceasedparticipantarereportedtotheIRS.
  • 内容简介:
    The457AnswerBookisanin-depthresourcethatprovidesanswerstothequestionsthattax-exemptorganizations,stateandlocalgovernments,theiraccountants,taxandlegaladvisors,457administrators,productproviders,andinvestmentcounselorsneedtoknow.Guidingreadersthroughallaspectsof457planadministration——frominstallationthroughtheauditprocess——the457AnswerBookdescribes:thedutiesandresponsibilitiesofthoseperformingthefunctions;therequiredlegal,accounting,andadministrativetasks;checkliststhatfacilitatecontrolofeachadministrativeprocess;andsuggestedforms.The457AnswerBookalsoprovides:ThehistoryandlegaloriginsoftheplanDesignanddraftingstandardsSuggestedadministrativeproceduresDataprocessingandpayrollconsiderationsOperationsandfundflowmechanicsMarketingandsalessuggestionsAndmuchmore457AnswerBook,SixthEditionhasbeenupdatedtoinclude:Acompletelyrevisedandupdatedchapteroneligible457plansAdiscussionontheeffectoftheSupremeCourt'sJune26,2013decisioninUnitedStatesv.Windsoron457plansAcompletelyrevisedandupdatedchapteronbeneficiarydesignationsHowoperationalanddocumentfailurescanbecorrectedinagovernmental457(b)planonaprovisionalbasisHowwouldproposedregulationsissuesin2012revisethemeaningof"substantialriskofforfeiture"foranineligible457(f)planHowasponsorofa457(b)plancanusetheEBSA'sDelinquentFilerVoluntaryComplianceProgram(DFVCP)toavoidcivilpenaltiesunderERISAAcompletelyrevisedandupdatedchapteronIRSformreportingRecentIRSguidanceregardingthecorrectionsofcertainfailuresofanonqualifieddeferredcompensationplantocomplywithCodeSection409ADetailedinformationregardingfederalincometaxwithholdingrequirementsfordistributionsfrom457(b)plansHowandwhenaDROmayprovideforaspouseinasame-sexcoupleADiscussionoftheprovisionsallowingforin-planRothconversionsundertheAmericanTaxpayerReliefActof2012(ATRA)Howatechnicalcorrectionallowsdistributionsfromgovernmentalretirementplanstobeexcludedfromgrossincometopaycertainhealth-carepremiumsDiscussionofthestatusofexclusivebenefitcustodialaccountsholdingmutualfundsharesinconnectionwith457plansforeligiblepublicemployersTheIRS'supdatestothemissingpersons'letterforwardingprogramHowHurricaneSandyimpactsthedistributionrulesfromeligible457(b)plansWhyanOhiocourtexcludedfromthedebtor'sestateassetsassociatedwithanon-governmental457planThelimitedreliefprovidedtoeligible457planssponsoredbyprivatetax-exemptorganizationsunderthe2013revisionoftheIRS'sEmployeePlansComplianceResolutionSystem(EPCRS)Adiscussionofhowdistributionstoparticipants,formerparticipants,andbeneficiariesofadeceasedparticipantarereportedtotheIRS.
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