The Pension Answer Book is a comprehensive single-volume reference that is noted for its accuracy and reliability. it uses straightforward language that provides answers to all pension plan queries and it covers the full spectrum of pension topics - from funding requirements to taxation of distributions, from fiduciary responsibilities to employee stock ownership plans. The Pension Answer Book is, and has been for over two decades, The leading single-volume desk reference on the law of pensions. Professionals from many different industries turn To The Pension Answer Book for definitive answers to all of their pension-related questions. This complete source provides all the latest facts and guidelines you need to: select retirement plans that best reflect your company's needs, keep plans in compliance with the complex web of federal requirements and maximize tax advantages for employers and employees alike. Developments addressed in detail in the 2005 Edition include: The Pension Funding Equity Act of 2004 Whether a business owner can protect plan assets from bankruptcy creditors Discussion of professional employer organizations Extending the amortization period for minimum funding standard purposes Effect of the anti-cutback rule on early retirement benefits, retirement-type subsidies, and optional forms of benefit IRS final regulations regarding the required explanation of the QJSA and QPSA IRS final regulations concerning required minimum distributions from defined benefit plans and annuity contractsKrass, Stephen J. is the author of 'Pension Answer Book 2005', published 2004 under ISBN 9780735548329 and ISBN 0735548323.