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Retirement Savings Policy : Past, Present and Future Tense.
Mike brings to this work his comprehensive experience and consummate technical talent in a beautifully readable book. A treasure. --Frank Cummings, Former Adjunct Lecturer in Law at UVA Law School, Columbia Law School, NYU Law School, and ALI-ABA Retirement Savings Policy reviews the basic policies...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Boston :
DEG Press,
2018.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Intro; About De/G PRESS; Acknowledgments; About the Author; About the Series Editor; Contents; Introduction; Part I: The Defined Benefit Plan Legacy; Chapter 1: An Overview of Existing Plans; Chapter 2: DB Plan Basics; Chapter 3: The DB Valuation Challenge; Chapter 4: The Regulatory Framework-Benefit Insurance, Minimum Funding Rules and Accounting Standards Affecting DB Plan Finance; Chapter 5: The Regulatory Framework-Minimum Standards for Retirement Plan Design and Tax Code Nondiscrimination Rules; Chapter 6: Problems with the DB Design; Chapter 7: The Cash Balance Plan Conversion Crisis.
- Chapter 8: The Secular Decline in Interest Rates and the Viability of DB PlansChapter 9: Getting Out, Slowly; Chapter 10: Managing the DB Legacy-Reducing PBGC Premiums; Chapter 11: The Cash Balance Alternative; Chapter 12: Intermezzo-Basic Policy Considerations Part I; Part II: Defined Contribution Plans and the 401(k) Revolution; Chapter 13: The Rise of the 401(k); Chapter 14: DC/401(k) Plan Basics; Chapter 15: The DC Adequacy Challenge; Chapter 16: Adequate Savings and the Regulatory Framework-Retirement Savings Tax Incentives; Chapter 17: 401(k) Tax Code Nondiscrimination Rules.
- Chapter 18: Adequate Investment-The Asset Allocation ChallengeChapter 19: ERISA Fiduciary Rules; Chapter 20: The Structure and Administration of 401(k) Plans, Revisited; Chapter 21: Why Fees?; Chapter 22: 401(k) Plan Fees and Fiduciary Regulation; Chapter 23: Fiduciary litigation; Chapter 24: Fiduciary Best Practices and Managing Fiduciary Risk; Chapter 25: An Adequate Payout; Chapter 26: Intermezzo-Plan B; Part III: The Future; Chapter 27: The Demographic Background; Chapter 28: The Great Transition; Chapter 29: Covering the Uncovered.
- Chapter 30: The Implications of the Software Revolution for Retirement SavingsChapter 31: The Role of the Employer; Chapter 32: The Bureaucratization of Capital; Chapter 33: Coda; Index.