The Handbook of 401k Plan Management

Written to aid benefit practitioners in understanding the complex tax and legal environment in which 401(k) plans operate, the revised edition brings you up to speed on the latest legislative developments and everything you need to know to design and administer an efficient, flexible plan. It begins with a look at the emerging role of 401(k) plans and their basic characteristics. The Handbook of 401(k) Plan Management, Revised Edition, covers the specific tax law requirements that apply to defined contribution plans in general and to cash or deferred arrangements in particular, including the pension simplification provisions enacted by Congress in 1996; a detailed discussion of plan design and operational issues, including plan investments and administration; and strategies for increasing the value of these plans for both employers and employees.