Federal Tax Law Research: Pension & Benefits

Bender's Federal Income Taxation of Retirement Plans (FITORP) thoroughly explains the often-complex retirement arrangements, such as deferred compensation, 401(k) plans, cash balance and hybrid plans, as well as the ramifications of each for clients. It discusses all recent developments and their implications, including the new Pension Protection Act, Supreme Court decisions, and IRS and Department of Labor rulings. Complete with practical, insightful advice from noted experts, with clearly explained examples and Practice Tips, this title will guide pension and benefits lawyers, CPAs, certified financial planners, ERISA fiduciaries, and benefits and HR managers.