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Employee Benefits

Questions and answers to tax questions regarding employee compensation, retirement plans and pensions

Cafeteria Plans

Executive Compensation

Funded Deferred Compensation

Unfunded Deferred Compensation

Overview
Section 409A
Informal Funding Arrangements
Account and Nonaccout Balance Plans
FICA and FUTA Taxes
Section 457 Plans
Excess Benefit Pension Plans
Stock Options

Non-Traditional Employment Benefits

Dependent Care Assistance Programs
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Individual Retirement Plans

General Rules of Individual Retirement Plans
Taxation of Distributions
Required Minimum Distributions
Simplified Employee Pension
SIMPLE IRA
IRAs and Estate Tax
Retirement Issues

Pension and Profit Sharing

Defined Plans
Defined Contribution Plans
Pensions
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401(k) Plans
Overview
Multiple Employer Plan
Safe Harbor Plans
401(k) Requirements
Nondiscrimination and Nondiscrimination Testing
Fully Insured Plans
Employer Deduction
Taxation Of Distributions
Prohibited Transactions
Qualified Plans And The Estate Tax

401(k) Plans

Employee Stock Ownership Plans
Keogh Plans
Insurance Benefits
Qualifications
Minimum Participation and Coverage
Nondiscrimination
Vesting
Anti-Cutback Rule
Automatic Survivor Benefits
Required Minimum Distributions
Top-Heavy Plan Requirements

Rollover

Split Dollar Plan

Tax Sheltered Annuities

Types of Annuities and Basic Tax Rules
Contract Requirements
Contributions
Amounts Received Under the Plan
Distributions
Social Security and Withholding Taxes

Welfare Benefit Funds

Disclosure Requirements

Disclosure Regulations for Retirement Plan Service Providers
SEC Regulation Best Interest

Appendices And Tables

Appendix E – Indexed Employee Limits
Appendix F – Required Minimum Distribution (RMD) Tables
Appendix G – One Year Term Rates

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