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Table Of Contents - Defined Benefits

Design & Implementation:

  • Introduction To Defined Benefit Retirement Plans
  • Eligibility And Coverage
  • Benefits In A Defined Benefit Plan
  • Plan Design & Documentation
  • Plan Investments
  • Communication And Enrollment
  • Vesting

Administration:

  • Top-Heavy Defined Benefit Plans
  • Distributions
  • Taxation & Rollover Of Distributions
  • Reporting Requirements

Other Issues:

  • Role Of The Actuary
  • Fiduciary Responsibility
  • The Role Of The PBGC
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