000			02753nam a2200241Ia 4500
003			NULRC
005			20250520100548.0
008			250520s9999 xx 000 0 und d
020			_a256025037
040			_cNULRC
050			_aHD 7106 .A45 1981
100			_aAllen, Everett T. _eauthor
245		0	_aPension planning : _bpensions, profit sharing, and other deferred compensation plans / _cEverett T. Allen, Joseph J. Melone, and Jerry S. Rosenbloom
250			_aFOURTH EDITION
260			_aHomewood, Illinois : _bR.D. Irwin, Inc., _cc1981
300			_axiii, 473 pages : _billustrations ; _c25 cm.
504			_aIncludes bibliographical references and index.
505			_aChapter 1. Development of Private Pension Plans Growth of Private Plans -- Chapter 2. Retirement Plan Objectives -- Chapter 3. Basic Features of a Pension Plan -- Chapter 4. Basic Features of a Pension Plan (continued) -- Chapter 5. The Impact of Inflation on Pensioner Income -- Chapter 6. Plan Qualification and Deductibility of Employer -- Chapter 7. Cost and Funding Considerations -- Chapter 8. Cost and Funding Considerations (continued) -- Chapter 9. Individual Policy Plans -- Chapter 10. Group Pension Contracts Issued by Insurance Companies -- Chapter 11. Trust Fund Plans -- Chapter 12. Selection of a Funding Instrument -- Chapter 13. Profit Sharing Plans -- Chapter 14. Thrift and Savings Plans -- Chapter 15. Employee Stock Ownership Plans -- Chapter 16. Plan Installation and Administration -- Chapter 17. Taxation of Distributions -- Chapter 18. Disclosure -- Chapter 19. Plan Termination Insurance -- Chapter 20. Plans for the Self-Employed -- Chapter 21. Individual Retirement Arrangements and Simplified Employee Pensions -- Chapter 22. Tax-Deferred Annuities.
520			_aThis fourth edition reflects the many legislative and regulatory developments that have taken place. Also, portions of the text have been reorganized to reflect the changing needs of students and prac-titioners. For these reasons, three new chapters have been added. The first of these relates to the establishment of employer objectives and the factors and environment that influence these objectives. The second new chapter covers employee stock ownership plans, and the third details the plan termination insurance provisions of ERISA. Along with these new chapters, the material covering plan design and funding has been expanded to two chapters on each subject. Coverage in the remaining chapters has also been increased to include matters such as simplified employee pension plans, defined benefit HR-10 plans, and the like.
650			_aPENSION TRUSTS
700			_aJoseph J. Melone, ;Rosenbloom, Jerry S. _eco-author;co-author
942			_2lcc _cBK
999			_c7943 _d7943