• Five books are recommended for public pension trustees and administrators
• To receive your NCPERS Discount -- you must order through NCPERS

The Pension Answer Book (2004 Edition)
by Stephen J. Krass

From EGRTTA 2001 to the new IRS proposed regulations on required minimum distributions, The Pension Answer Book offers the most comprehensive coverage you can find. In 36 chapters, this book covers the full spectrum of pension topics, and the effect of those changes, in clear, jargon-free language. This publication proves that there simple is no other pension resource that even comes close to matching its accuracy, clarity, comprehensiveness, and timeliness. Completely up-to-date with the latest information, the 2003 edition provides immediate and reliable answers to all of the issues influencing the pension industry. Enlarged and expanded to incorporate the effects of recent rules and regulations, you'll find timely, comprehensive and expert information on a full spectrum of pension topics. The 2003 edition also contains a newly expanded index to help you reference all the new and updated information you need including: The Economic Growth and Tax Relief Reconciliation Act of 2001; Changes to minimum distribution requirements; Changes to IRAs and Roth IRAs; New rollover rules; Increased 401(k) and tax-sheltered annuity limits; Catch-up contributions; New deductions rules; Plan defects and their resolution; plus much more. (order)

Governmental Plans Answer Book (with 2004 supplement)
by Carol V. Calhoun and Cynthia L. Moore

You have questions about governmental plans?
The Governmental Plans Answer Book has the answers you need: More than 550 questions on governmental plans asked and answered; Advice from top experts on the federal and state laws of governmental plans; and Strategies to obtain favorable tax status. The authors have gathered in one, highly accessible volume answers to more than 550 questions about governmental plans. In clear, plain-English terms, they set forth the federal laws that regulate governmental plans, the various state and local government pension laws that apply; and the compliance issues that go with them. You'll find specific guidance on all tax-qualified government pension plans including: Defined benefits plans; Defined contribution plans; 403(b) plans; 457 plans; 401(k) plans; Excess plans; and much more. Using a question and answer format, each chapter provides explanations and guidance on a specific set of issues and provides a complete working overview of the relevant federal law and state constitutional or legal issues. To help you quickly determine your state's rules on any particular issue, this book provides in-depth, state-by-state charts which outline that jurisdiction's law. These informative charts provide a clear overview of the general principles of state and local law, and illustrate how the rules vary from state to state. There are 35 informative charts for nearly every type of issue that is likely to arise during the life cycle of a governmental plan. (order)

401(k) Answer Book (2004 Edition)

In 21 chapters, the 401(k) Answer Book provides quick, reliable guidance on: The Economic Growth and Tax Relief Reconciliation Act of 2001; Paying plan expenses from plan assets; Recent changes to EPCRS; Safe harbor 401(k) plans; Negative election 401(k) plans, New 70½ minimum distribution rules, and Complying with participant loan regulations. The hunt for specific information can begin - and end - with this comprehensive resource, which covers all aspects of 401(k) plan design and administration, as well as the relationship of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers. The authors balance formal qualification material with practical considerations for daily use. They walk you through each 401(k) feature or activity, clarifying ambiguous terms, identifying potential problems areas, and telling you what's working for your colleagues. You get no-nonsense guidance and helpful hints. Throughout the book, frequent examples show you how to apply the concepts to particular situations, while charts and sample calculations provide visual reinforcement and step-by-step procedures. It makes you a 401(k) expert.

403(b) Answer Book (6th Edition with 2003 supplement)
edited by Donald R. Levy, Barbara N. Seymon-Hirsch and Janet M. Anderson

You'll find authoritative answers to all your compliance questions in the 403(b) Answer Book, through concise, accurate answers to nearly 900 questions about plan design and administration, annuity contracts and custodial accounts. Each chapter begins with an introduction to general principles, then proceeds to clear and detailed questions and answers that explain how to: Develop a working understanding of what a 403(b) plan is and how it's administered; Handle annuity investment and record keeping issues; Meet minimum distribution requirements; Keep apprised of the latest QDRO information, and Make sure you have proper beneficiary designations and estate planning. This edition also includes updates from the Economic Growth and Tax Relief Reconciliation Act of 2001. (order)

457 Answer Book (3rd Edition with 2004 Supplement)
edited by Gary S. Lesser, Esp.

The 457 Answer Book explains how the law works and how to make it work for plan sponsors, administrators and participants. Top experts answer more than 750 questions about the structure, implementation, and administration of 457 plans. New IRS guidance changes the way 457 plans are funded and administered and how distributions are made. The 2002 Edition will bring you up-to-date with the latest changes in the Economic Growth and Tax Relief Reconciliation Act of 2001 as well as long-standing rules and regulations. Under the new law, retirement plans for state and local governments must include many of the same features as private sector plans. The statute brings with it administrative challenges and demands for expertise. You'll find out how the new federal law on 457 plans affects; Eligible and ineligible plans; Government employers; Participating eligibility, Deferred agreements; Minimum distributions requirements; and Funding rules and procedures. (order)