Pension plan terminations can bring the most complex and obscure problems associated with benefits law into your practice. Have the reliable, complete answers and analysis to unlock these difficult issues—with this single reference to the key procedural, tax, and liability aspects of qualified plan terminations and related issues.

Pension Plan Terminations, Second Edition, is the only treatise with full coverage of the potentially conflicting authorities facing a pension plan sponsor considering plan termination:

• ERISA Titles I and IV
• PBGC regulations reflecting the recent overhaul
• The Internal Revenue Code
• Judicial precedents addressing the nuances of this complex legal area

The authors—both experts with firsthand knowledge of the PBGC and its regulations—give you helpful background and point-by-point analysis of these authorities so you have:

• The only comprehensive treatment of qualified plan terminations—including defined benefit plans and defined contribution plans
• Extensive discussion of cessation of benefit accrual (including ERISA §204(h) notices), plan mergers, employer access to surplus pension plan assets without plan terminations, fiduciary issues, and partial terminations
• Discussion of legislative history and unpublished authorities not available elsewhere
• analysis of the courts' divergent rulings on reversions, partial terminations, and other topics
• Helpful appendix tools including selected text from ERISA and PBGC regulations (both on diskette); PBGC filing instructions; sample PBGC pages and forms; IRS forms; and other documents
• With thousands of plans terminating each year, Pension Plan Terminations, Second Edition, will help you stay prepared and protect your clients.