{"product_id":"9780808037224","title":"Federal Acquisition Regulation - as of Jul'14","description":"\u003cp\u003ePension 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.  \u003c\/p\u003e\u003cp\u003ePension Distribution Answer Book guides you through the maze of legal, \u003cbr\u003eadministrative, 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.  \u003c\/p\u003e\u003cp\u003eThis practical reference keeps you current on:  \u003c\/p\u003e\u003cp\u003ePlan disqualification  \u003c\/p\u003e\u003cp\u003eHighly compensated employees  \u003c\/p\u003e\u003cp\u003eRollover distributions  \u003c\/p\u003e\u003cp\u003eDiscrimination rules  \u003c\/p\u003e\u003cp\u003eTransfers  \u003c\/p\u003e\u003cp\u003eLump sum distributions  \u003c\/p\u003e\u003cp\u003eLoans  \u003c\/p\u003e\u003cp\u003eAnd much more!  \u003c\/p\u003e\u003cp\u003eThe 2013 Edition of Pension Distribution Answer Book has been updated to include:  \u003c\/p\u003e\u003cp\u003eDiscussion of Revenue Ruling 2012-4 and how the Section 415(b) defined benefit limits are affected by annuity benefits elected to be paid from rollover accounts  \u003c\/p\u003e\u003cp\u003eCoverage of proposed Section 417(e) regulations that explain minimum lump sum rules applicable to bifurcated benefits (i.e., elections to have benefits paid as a combination of an annuity and a lump sum)  \u003c\/p\u003e\u003cp\u003eAnalysis of longevity annuities and qualifying longevity annuity contracts and their impact on required minimum distributions rules within proposed Section \u003cbr\u003e401(a)(9) regulations  \u003c\/p\u003e\u003cp\u003eDescription of Revenue Ruling 2012-3 and the application of QJSA and QPSA \u003cbr\u003erules to investments in deferred annuity contracts  \u003c\/p\u003e\u003cp\u003eAnalysis of Revenue Ruling 2012-4, 2012-8 I.R.B. 386, describing the circumstances under which a defined benefit pension plan may accept a direct rollover from a defined contribution plan maintained by the same employer and provide an annuity attributable to the amount directly rolled over  \u003c\/p\u003e\u003cp\u003eDiscussion of Watson v. Commissioner, in which the Tax Court ruled that the age 55 exception under Section 72(t)(2)(A)(v) to the 10 percent additional income tax on early distributions applies only if the participant is at least age 55 when he or she separates from service  \u003c\/p\u003e\u003cp\u003eAnalysis of Private Letter Ruling 201147038, which holds that sham retirements may not trigger distributions of early retirement benefits from defined benefit pension plans  \u003c\/p\u003e\u003cp\u003eDescription of the change in the District of Columbia's income tax withholding rules applicable to qualified retirement plan distributions  \u003c\/p\u003e\u003cp\u003eCoverage throughout of new submission requirements for requests for IRS \u003cbr\u003edetermination and new scope of favorable determination letters  \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e","brand":"C C H, Incorporated","offers":[{"title":"Default Title","offer_id":47015220805872,"sku":"9780808037224","price":99.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780808037224_p0.jpg?v=1763741639","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780808037224","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}