Retirement savings policy : past, present and future /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Barry, Michael P. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Boston : Walter de Gruyter Inc., [2018]
Temas:
Retirement income > United States > Planning.
Retirement income > Government policy > United States.
Retirement income > Law and legislation > United States.
Revenu de retraite > États-Unis > Planification.
Revenu de retraite > Politique gouvernementale > États-Unis.
BUSINESS & ECONOMICS > Finance.
Retirement income > Planning
Retirement income > Law and legislation
Retirees > Finance, Personal
Retirement income
Retirement income > Government policy
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Frontmatter
  • 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 Plans
  • Chapter 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 Challenge
  • Chapter 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 Savings
  • Chapter 31: The Role of the Employer
  • Chapter 32: The Bureaucratization of Capital
  • Chapter 33: Coda
  • Index

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