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The 401(k) Handbook

The 401(k) Handbook | 401(k), Retirement Plan, IRS Look Inside

The current economy and possible changes to the law and rules that govern 401(k)s make it essential to keep up with what is affecting your plan. The Handbook keeps you up to speed on what the IRS and other government entities expect of you. The 401(k) Handbook is an easy-to-use resource that provides you with best practices other administrators are using to manage their plans.

    With the 401(k) Handbook, you can:

    • Stay current with insightful monthly newsletters and critical updates on topics, such as how the Obama Administration’s policies could affect 401(k)s, how companies address the challenges the economy poses for retirement plans, the Employee Plans Compliance Resolution System, and more!
    • Implement new programs, such as automatically enrolling employees and increasing their contributions.
    • Protect your plans with investment advice for employees from professional money managers.
    • Ensure employees will gain a tax benefit from plans adopting the Roth feature.
    • Use plan administration tips and information on changes the Pension Protection Act made and regulations that implement it.
    • Call the editor with unanswered questions — a special resource for subscribers.

 
 

Major Topics Covered

The 401(k) Handbook is the one-stop resource for guidance on 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 Handbook provides detailed explanations of the complex 401(k) rules, plus proven trouble-shooting strategies and remedies. Time-saving sample plan documents and forms, checklists and flow charts will shed light on even the most complex situations. Think your plan is audit-proof? A benchmarking tab allows you to determine where your plan stands in comparison to others. Regular newsletters and Handbook updates provide the latest news and analysis of relevant congressional, Internal Revenue Service and Department of Labor activities.

Featured Topics

• Minimum Participation and Coverage Requirements
• Employee and Employer Contributions
• Nondiscrimination Testing
• Treatment of Excess Contributions
• Accounting and Reporting Requirements
• Plan Loan Programs
• ERISA Section 404(c) Rules
• Plan Distribution Rules
• Rollovers
• Fiduciary Duty

Summary of Contents

Questions and Answers
100 Introduction and Overview
200 401(k) Plan Administration
300 Nondiscrimination Testing
400 401(k) Plan Options
500 Reporting and Disclosure Requirements
600 Setting Up A New 401(k) Plan
700 Model Documents and Forms
Appendix A Federal Statutes
Appendix B Federal Regulations
Appendix C Administrative Guidance
Appendix D Benchmarking
Glossary of Terms
Subject Index

 

Format and Frequency

  • Two-volume manual
  • Updates (12 updates)
  • Newsletters (12)
    •

About Your Subscription

You can review this product for 30 days. Your annual subscription includes published updates at no additional charge for the 12 month subscription period. 12 updates are expected. If you cancel your subscription within 30 days of receipt, you will receive a full credit upon return of the product together with a request for cancellation.

 

Authors and Editors

Arris R. Murphy is an attorney with experience in the employee benefits and executive compensation practice area, and she is senior counsel with FedEx Corporation's Tax & Employee Benefits Law group. Prior to joining FedEx, Ms. Murphy held the position of associate with the law firm of Potter Anderson & Corroon, LLP, and worked in house with The Vanguard Group, and the City of Philadelphia as counsel to its Board of Pensions and Retirement.


Martha Priddy Patterson is director of benefits policy analysis for Deloitte & Touche L.L.P.'s Human Capital Advisory Services in Washington, D.C. Ms. Patterson is the author of such publications as "Retirement Plan Basics: Selecting Programs That Support Organization Objectives" (American Compensation Association), and The New Working Woman's Guide to Retirement Planning (University of Pennsylvania Press). Ms. Patterson is a Ms. Patterson is a Fellow of the American College of Employee Benefits Counsel, graduate of Vanderbilt University and the University of Texas School of Law and a member of the D.C., Virginia and Texas bars. Martha Priddy Patterson is contributing editor of The 401(k) Plan Handbook.


Joseph S. Hessenthaler, Contributing Editor to The 401(k) Handbook, is a Principal of Towers Perrin in the firm’s Philadelphia consulting office, where he specializes in employee and executive retirement benefits. He holds a B.S. degree in mathematics from Trinity College and a law degree from Harvard Law School. Before joining Towers Perrin, Mr. Hessenthaler was a tax partner in a national law firm, where he specialized in employee benefits and executive compensation. He is a frequent speaker on employee benefit matters.


Paul M. Hamburger is a partner in the Washington, D.C., office of the law firm Proskauer Rose LLP. Mr. Hamburger has more than 25 years of experience in advising employers and administrators, and is the author of numerous articles and publications on COBRA and other employee benefits issues affecting pension and welfare plans. He is a 1983 graduate of the University of Michigan Law School. Mr. Hamburger is author and contributing editor of Mandated Health Benefits — The COBRA Guide; and author of the Pension Plan Fix-It Handbook and Guide to Assigning and Loaning Benefit Plan Money, all published by Thompson Publishing Group.


Editorial Advisory Board for the The 401(k) Handbook

Joseph S. Adams
McDermott Will & Emery
Chicago, IL

Karen Kay Barnes
Managing Counsel
McDonald's Corporation
Oak Brook, IL

Rosemary Becchi
Vice President, Retirement Policy
The ERISA Industry Committee
Washington, DC

Paul Hamburger
Proskauer Rose LLP
Washington, DC

Michael Melbinger
Winston & Strawn
Chicago, IL

Arris Reddick Murphy
FedEx Corporation
Memphis, TN

C. Frederick Reish
Reish & Reicher
Los Angeles, CA

William F. Sweetnam, Jr.
The Groom Law Group
Washington, DC

Nicholas J. White
Reish & Reicher
Los Angeles, CA

David Wray
President
Plan Sponsor Council of America
Chicago, IL


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