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Employee Benefits Research: 401(k), Pension and Retirement Plans

Introduction

The following sources exclusively address 401(k), pension and other retirement plans.  Because pension and retirement plans are a significant focus of employee benefits regulation, many of the sources under the General Sources and ERISA - Secondary Sources tabs will devote significant attention to these plans.

Treatises and Handbooks

The 401(k) Handbook, Martha Priddy Patterson, ed., available via Westlaw.

Provides guidance on plan design and administration, administration of employer and employee contributions, nondiscrimination testing, reporting requirements, employee communications, valuation problems, hardship withdrawals, plan loans, rollovers and investment vehicles.

EBIA 401(k) Plans Manual (Employee Benefits Institute of America, 2008-date) 10th floor - KF 3517 .A16

Qualified Retirement Plans, Michael J, Canan (West 1998-date) 10th floor - KF 3512 .Q34, available via Westlaw.

This treatise covers selection, qualification, administration, and termination of qualified retirement plans with an emphasis on drafting plans that comply with Internal Revenue Service regulations.