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Essentials Of Retirement Planning 2nd Edition Eric Robbins - Solutions
How is phantom stock taxed?
Why is phantom stock attractive to a small business?
Describe the limitations and tax consequences of an ESPP if the participant has satisfied the two-year or one-year threshold.
An executive has been granted an ISO; he or she waits two years from the grant date to exercise his or her options and an additional two years before selling his or her shares. What is the tax implication of his or her timing choices?
An impatient executive who has been granted an ISO waits one year from the grant date to exercise and subsequently sells his or her options. What is the tax implication of this transaction?
What are the differences in coverage eligibility between an NQSO and an ISO?
Describe the limitations inherent with an ISO plan. Why would an executive be willing to accept these limitations?
What are the tax consequences of NQSOs?
What is the mandatory vesting requirement for NQSOs?
How does a new offering of equity-based compensation avoid the costly process of filing as a new public offering with the SEC?
Why would current shareholders not like equity-based compensation?
Give one reason why some companies have become less willing to use equity-based compensation in recent years.
What are some of the key considerations for a closely held company that wants to offer equity-based compensation?
How could equity-based compensation be used to mitigate the agency conflict?
Identify two reasons why equity-based compensation might be used in practice today.
Identify how a smaller business might use phantom stock or stock appreciation rights (SARs) to offer a meaningful benefit to their employees.
Identify the usefulness of employee stock purchase plans (ESPPs).
Understand the differences between nonqualified stock options (NQSOs) and incentive stock options (ISOs).
Identify what unique considerations apply to a closely held business that offers equity-based compensation.
Understand how equity-based compensation can be useful.
What is the difference in the two types of nonqualified deferred compensation plans that are available to nonprofit organizations?
What is the top-hat rule and why is it important?
Explain the function and purpose of a rabbi trust.
A company has one employee whose industry contacts have been extremely valuable to the business. The employee is now nearing normal retirement age, and the company is concerned that she might leave the company either through retirement or attrition. How can a nonqualified deferred compensation plan
What is the difference between a COLI and executive bonus life insurance?
What must exist for a noncompete clause to be enforceable?
What roadblocks can cause a substantial risk of forfeiture?
What is the difference between an SERP and an offset SERP?
What are the objectives of a nonqualified deferred compensation plan?
What is a constructive receipt and how can it be avoided?
Describe the economic benefit rule and its importance.
Why is the notion of a substantial risk of forfeiture such a major issue for nonqualified deferred compensation?
An employee will not pay taxes on the full value of a nonqualified deferred compensation plan until certain requirements have been met. However, he must pay taxes on the earnings during the deferral period. Is this a correct understanding of how nonqualified deferred compensation works?
What are the differences between a qualified and a nonqualified plan?
Understand the possible application of an executive bonus life insurance plan.
Identify the different types of §457 plans.
Describe how a plan can be designed to protect somewhat the interests of the participants.
Identify the key nonqualified plan design considerations.
Understand the tax treatment of nonqualified plans.
Compare nonqualified plans with qualified plans.
What is an involuntary termination? Why does it occur? What happens when this does occur?
A small bicycle repair shop has established a 401(k). It has a total of four employees including the business owner. One employee, who has a reasonable unvested balance, has been with the company for two years when his employment is terminated. From the perspective of regulatory oversight, what
A plan administrator is in the process of terminating the DB plan.He has chosen to use an SPAC for all participants. What issues does the plan administrator need to be aware of?
A large employer has been a very good steward of its DB plan. It has a PBO (plan liability) of $100 million, but it has accumulated$125 million in plan assets through contributions and market performance. So, it has decided to amend the DB plan into a cash balance plan with frozen accruals, and
What differences exist between the process of terminating a DC plan and a DB plan, assuming that the DB plan termination is a standard termination?
Is the only time that a voluntary ADL is recommended to be used at the installation of a plan?
A client comes to you with information that he has discovered a major, yet accidental, compliance violation within the profit-sharing plan. He has decided to terminate the plan rather than fix the problem with additional contributions. What advice would you give this client?
At your 10-year college reunion, an old friend tells you that he started a business five years ago and installed a 401(k) at the time. He has rethought offering an employer-sponsored plan and has decided that it is too cumbersome and costly to retain the plan. He is planning on terminating the
An employer with a DB plan approaches you about amending the plan into a 410(k). How would you advise him?
What are common alternatives to a plan termination?
What are the common reasons for initiating a plan termination?
Describe when a plan could be terminated by the operation of law
Understand the available options when a DB plan has excess assets.
Identify the steps for terminating a defined benefit (DB) plan.
Identify the steps for terminating a defined contribution(DC) plan.
Describe a few alternatives to a plan termination.
Identify commonly cited reasons for a plan termination.
A plan administrator finds an accidental compliance infringement while performing a routine review of the plan operations. What should he do?
A plan administrator receives a valid court order instructing that a portion of a participant’s account should be paid to his ex-spouse.This QDRO specifies the parties involved and the amount to be paid. How should the plan administrator proceed?
If there have not been any significant changes to the plan, then the employer only needs to provide an SPD when the participant enrolls in the plan for the first time. Is this statement correct?
From the perspective of employee disclosure, what happens when a significant change is made within the structure of an employer-sponsored tax-advantaged plan (i.e., change in eligibility or vesting schedules)?
Is it correct that the only tax-related form that an employer-sponsored plan needs to file is Form 1099-R in the event of a distribution?
Who is typically appointed to be the plan administrator?
Why is the SPD frequently used as a means of fulfilling the employer’s obligation to explain the plan to participants?
A medium-sized company has decided to begin offering a DB plan.Should it host an enrollment meeting?
Identify what should be done if a compliance discrepancy is discovered.
Describe the implications of the defeat of the Defense of Marriage Act (DOMA) on employer-sponsored plans.
Understand how a qualified domestic relations order(QDRO) interacts with an employer-sponsored plan.
Identify the ongoing duties of plan administration.
Understand the purpose of a summary plan description (SPD).
Describe the steps to install an employer-sponsored plan.
How could the inherent personal liability associated with being a fiduciary be limited or removed?
You are an investment advisor working for XYZ Capital Management.You have been hired to educate participants in ABC Manufacturing’s 401(k) plan. Are you considered to be a fiduciary?
A loan from an employer-sponsored retirement plan to an employee is a violation of the prohibited transactions rules. Is this statement correct?
A plan’s fiduciary receives notification of what they perceive to be a fantastic investment opportunity. It meets all of the requirements for prudence. It truly is a good investment. This would be an investment in a privately held business, which is part-owned by the cousin of one of the owners
In an attempt to access the reduced responsibilities offered by§404(c), a fiduciary decides to alter operations to allow each participant to exercise investment authority. Those who do not exercise discretion will automatically be placed in a well-diversified large company mutual fund. The
There are many required duties of a fiduciary. However, diversification of the pool of investments is a voluntary duty. Is this understanding correct?
Is the prudence of a fiduciary’s investment decisions based upon the ultimate investment outcome?
A legitimate fiduciary uses the same brokerage company that he personally uses for plan assets. Due to the size of the business relationship, the brokerage company has given the fiduciary a 50 percent reduction in trading costs for both plan assets and personal assets.Is this an issue?
You overhear a legitimate plan fiduciary saying that she is able to be a bit more liberal with her judgments because she has no personal consequences if something goes wrong. What would you tell her?
An attorney, who only recently passed his bar exam (allowing him to become an attorney), for a given employer-sponsored plan is under the impression that he is free of fiduciary obligation for the retirement plan. Is he correct?
The CFO of a large company only has discretion over the assets of the employer’s retirement plan. Is this individual a fiduciary?
Describe the impact of failing to satisfy the fiduciary standard, and ways to protect plan fiduciaries.
Identify what the prohibited transaction rules intend to accomplish.
Explain the individual account plan exception that limits fiduciary liability.
Describe the affirmative duties of plan fiduciaries.
Identify the scope of fiduciary rules in retirement planning.
What is the most common diversification tool in the DC world?
You are having lunch with an employer who is a prospective client.They tell you that their primary goal with their DB plan is to minimize the unpredictability in their contributions. What would you tell them?
What is the purpose of an IPS?
What is a common trust and why would it be used?
Is there a way to contribute more than the cap of $18,000 (2015 limit) into a 401(k)?
We know that DB plans have required levels of funding. Is there a type of DC plan that also has required funding?
What is one technique for outsourcing the responsibility for a plan’s funded status?
You read in your local newspaper that DB plans are only allowed to make contributions up to the point of being fully funded. After this point, no more contributions (employer deductions) are permitted until more benefits accrue from employees completing another year of service. Is this concept
You overhear the CFO of your company telling the head of HR that the PPA of 2006 permits an employer to correct any underfunded status over a seven-year period. The CFO goes on to say that your company’s plan is 25 percent underfunded, and they plan to use this smoothing effect. What would you
You read on Wikipedia that the funding target for a DB plan is equal to the present value of the accrued benefits for a given year. Is this correct?
Is it true that DB plans are established as pay-as-you-go systems just like Social Security?
What is the biggest concern with using the actuarial cost method to determine DB plan funding needs?
Understand the risk–reward trade-off.
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