US Master Pension Guide 2010 Edition Author:CCH Editorial Staff The 2010 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes and regulations. Benefit COLAs, calendars, and tables reflect the year 2010 figures. The 2010 U.S. Master Pension Guide begins with a survey of the di... more »fferent types of plans from which an employer may choose and then describes the procedures for obtaining plan qualification. Rules governing minimum participation, coverage and vesting, nondiscrimination, distributions, reporting and disclosure, funding, and fiduciary standards are covered in separate chapters. Examples and pointers are used to illustrate the rules. The five final chapters cover the special rules applicable to 401(k) plans, ESOPs, tax-sheltered annuities, IRAs, and nonqualified arrangements. The 2010 Edition reflects recent IRS and Labor Department guidance, including guidance on: - Automatic enrollment;