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退職給付に関する連邦所得税制

Bender's Federal Income Taxation of Retirement Plans

Alvin D. Lurie (Editor)

2 vols. Looseleaf. 2008 to date.(追録年2回)

Matthew Bender. ISBN: 9781422419441

¥99,870

在庫あり

米国における退職給付のタックス・プランニングに際する複雑な規則と実務を詳解。最新の立法、最高裁判決、IRS、労働省等における進展を網羅し、実務上のアドバイスを収録。

【主な内容】

繰延報酬制度、確定拠出型、確定給付型、401(k)、キャッシュ・バランス・プラン等の混成型年金プラン、ストック・オプション・プラン(ESOP)、IRA年金プラン、等

【Table of Contents】

1. Introduction to Retirement Legislation And Guide To Application: From ERISA To Worker, Retiree and Employer Act of 2008

2. Intersection of ERISA and Internal Revenue Code: Overlapping Government Jurisdiction: Preemption

3. Deferred Compensation Overview

4. Traditional Defined Benefit and Defined Contribution Plans

5. 401(k) Plans

6. Cash Balance and Other Hybrid Plans: From Rise to Fall to Restoration: Bad History-Good Future

7. ESOPs

8. IRA-Based Employer Plans

9. Insurance Contract Plans and Other Uses of Insurance in Qualified Plans

10. Funding of Qualified Plans - Requirements, Offsets, and Design Alternatives

11. Controlled Groups and Affiliated Service Groups

12. Other Eligible "Employees": Owners, Partners, Independent Contractors, Leased Employees

13. Nonqualified Deferred Compensation and the Pre-Statutory Limits on Deferral

14. Statutory Standards for Deferral Under IRC Section 409A

15. The Challenges of Retirement Benefits Issues in Acquisitions, Dispositions and Mergers

16. Discontinuing Plans: Terminations and Freezes

17. Distributions, Rollovers and Loans

18. Section 403(b) Tax-Sheltered Annuities and Custodial Accounts

19. Deferred Compensation for Service Providers of Governmental and Tax-Exempt Entities

20. Prohibited Transactions

21. Plan Sponsors and Fiduciaries: Authority, Duties and Liability: Legal Exposure (The New Litigation Fields)

22. Legal Exposure Continued: More Prohibited Transactions