PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic¿the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.
Previous editions of this text (6th, 1988) developed the basic concepts of retirement plans from the standpoint of defined benefit plans. This completely restructured edition introduces the elements of plan design considerations through the defined contribution paradigm before adding the additional complexities inherent in the defined benefit approach. Annotation c. Book News, Inc., Portland, OR (booknews.com)