Plan Selection — Pension and Profit-Sharing Plans (Portfolio 350)
At a glance
I. Introduction: The Problem of Plan Selection
II. Classification of Plans
III. Section 401(a) Plans: Types and Attributes of Benefit Formulas
IV. Section 401(a) Plans: Coverage and Integration - Certain Employees
Abstract
Bloomberg Tax Portfolio, Plan Selection — Pension and Profit-Sharing Plans, No. 350, deals with the design, cost, and planning considerations involved in the decision to adopt a qualified pension or profit-sharing plan. Other retirement-type vehicles, including nonqualified deferred compensation arrangements, SEPs, IRAs, and cash-or-deferred arrangements, are also examined.