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Adviser's Guide to Retirement Plans for Small Businesses

Author: Gary S. Lesser, Esq., and
Barry Kozak, JD, LLM, EA, MSPA, MAAA, ChFC, CPC, Editors
Publisher: AICPA
Availability: Online Access
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Your clients turn to you as their trusted adviser to help them understand and plan for retirement. The Adviser’s Guide to Retirement Plans for Small Businesses is designed to provide you with the knowledge and tools you need to offer strategic advice about retirement plans. In 30 chapters, you’ll find discussion of statutory requirements, the legal structure of various plan types, as well as detailed information on plan design, establishment, monitoring, administration, correction of failures, and termination.

An extraordinary tool for CPAs in public practice, this book helps you to understand and explain the complexities of small business retirement plans and enables you to secure your clients’ long-term financial security through sophisticated planning. The guide is also an excellent resource for CPAs working in business and industry, tax preparers and financial advisors, and financial service organizations and corporate executives.

The book discusses in great depth and detail:

  • qualified and nonqualified deferred compensation plans;

  • simplified employee pension plans; 

  • entity choice;

  • the intricacies of plan design for the smaller business owner;

  • contribution, compensation, and deduction issues;

  • distribution taxation and portability between plans; and

  • much, much more!

In addition to providing information on qualified and tax sanctioned plans in general, this book focuses on aspects of plan design for the smaller business owner. It covers many of the issues that affect plan design and operation, including

  • SEP, SARSEP, and SIMPLE plans;

  • profit-sharing plans;

  • 401(k) plans;

  • defined benefit (DB) and defined contribution (DC) plans;

  • minimum coverage, vesting, and accrual issues;

  • top-heavy plans;

  • IRC Section 412(i) and 415 plans;

  • EPCRS, VFCP, and DFVC;

  • plan distributions, rollovers, and portability;

  • plan termination;

  • state taxation;

  • beneficiary designations;

  • Form 5500 filing and other ERISA requirements;

  • USERRA civil and criminal enforcement;

  • plan administration, investment, and fiduciary issues;

  • IRS, PBGC, SEC, and DOL issues and investigations;

  • plan reporting and disclosure requirements;

  • participation, vesting, and funding issues; and

  • the use of “rabbi” and “secular” trusts.

Plan Updates, Review, and Maintenance

Clients need guidance more than ever, given the combination of never-ending tax reform and the market volatility experienced over the past few years. Practitioners providing this complex level of planning and review help clients by

  • making annual assessments of their retirement plans,

  • identifying weaknesses and recommending solutions,

  • identifying ways to mitigate tax liability, and

  • ensuring that clients’ objectives are being achieved.

Note: This product is an electronic download file that will be accessible immediately after completing your purchase. Access to this file—from the My Download page—expires 90 days from purchase date.

Please note this product purchase is nonrefundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.

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Publication On-Demand 2010
Product# 017260PDF
Availability: Online Access
Regular:$98.75
AICPA Member:$79.00
Your Price:$98.75
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