U.S. Master Pension Guide
Kennedy-Luczak, Kathleen / McInerney, Kerry L / Panszczyk, Linda / O'Dell, Barbara S / Pope, Elizabeth / Strzelecki, John W / Sulzer, Glenn The 2021 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, including the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136). It further covers guidance from the IRS on the requirements of the SECURE Act provisions of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94), key regulations, rul...