Retirement Plans: 401(k)s, IRAs, and Other Deferred Compensation Approaches
Table of Contents

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Program Details

Part I. Environmental Influences on Private Pension Plans

1. The Dynamic Ongoing Evolution of Private Retirement Plans

2. Strategic Plan Design

3. Defined Contribution versus Defined Benefit Plans

4. Risk Management through Retirement Planning

Part II. Defined Contribution Plan Types

5. Overview of Defined Contribution Plan Types and Their Use in Comprehensive Retirement Plan Design

6. Profit Sharing Plans and Money Purchase Pension Plans

7. Employee Stock Ownership Plans (ESOPs)

8. Cash or Deferred Plans under Section 401(k)

9. Section 403(b) Plans

10. Section 457 Plans

11. Behavioral Finance and Defined Contribution Plan Design

Part III. Special Purpose Retirement Planning Structures

12. Individual Retirement Arrangements

13. Keogh Plans, SEPs, and SIMPLE Plans

14. Executive Retirement Arrangements

15. Employee Stock Compensation Plans

16. Managing Retirement Assets in Multiple Plan Structures

Part IV. Defined Benefit Plans and Hybrid Retirement Plans

17. Defined Benefit Plan Features

18. Cost and Funding Considerations

19. Budgeting Pension Costs

20. Insured Funding Instruments and Trust Fund Plans

21. Cash Balance and Other Hybrid Retirement Plans

22. Plan Termination Insurance for Single-Employer Pension Plans

23. Employers’ Accounting for Pensions

24. Defined Benefit Plan Management

Part V. Tax and Legal Requirements

25. Tax Qualification Requirements

26. Tax Qualification Requirements (Continued)

27. Other Legal Requirements

28. Fiduciary Oversight and Plan Governance

Part VI. Wealth Management and Distribution Planning

29. Investing Retirement Assets

30. Retirement Asset Wealth Management

31. Retirement Asset Distribution Planning

Appendix 1. Social Security and Medicare