Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. Pension Distribution Answer Book guides you through the maze of legal, administrative, and tax requirements for all types of distributions.and delivers the facts you need to solve a problem, answer a question, make a decision, or simply find out what the experts think. This practical reference keeps you current on: Plan disqualification Highly compensated employees Rollover distributions Discrimination rules Transfers Lump sum distributions Loans And much more! Coverage in Pension Distribution Answer Book, 2014 Edition includes the following new topics: Coverage of IRS Announcement 2012-44, 2012-49 I.R.B. 663, which modified certain hardship distribution and plan loan requirements for taxpayers who had been adversely affected by Hurricane Sandy Description of the 2012 revised version of PBGC Publication 100, "Qualified Domestic Relations Orders & PBGC" (revised October 2012) Analysis of Treasury Regulations section 1.

411(d)-4, Q&A-2(b)(2)(xii), providing an additional, limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single employer defined benefit plan to eliminate a single-sum distribution (or other form of benefits providing for accelerated payments) under the plan if certain specified conditions are satisfied Coverage of IRS Notice 2013-17, 2013-20 I.R.B. 1082, which provides relief from the anti-cutback rules for plan amendments that eliminate a Code section 401(a)(28)(B)(ii)(1) distribution option from an ESOP that becomes subject to the diversification requirements of Code section 401(a)(35), which applies to certain defined contribution plans that hold (or are treated as holding) publicly traded employer securities Coverage of IRS Revenue Procedure 2013-12, 2013-4 I.R.B. 313, which updates the Employee Plans Compliance Resolution System (EPCRS) and modifies and supersedes Revenue Procedure 2008-50, 2008-35 I.R.

B. 464 Coverage throughout of new Revenue Procedures: 2012-35 (IRS Letter forwarding program cessation); 2012-50, 2013-1, 2013-6, 2013-8 (Determination Letter request changes); 2013-12 (Employee Plans Compliance Resolution System) Material changes throughout in instructions applicable to government forms, including: 1099-R; EBSA Form 5500; PBGC premium, reportable event, and termination forms Information and guidance from the Enrolled Actuaries 2013 Meeting blue and gray books.