TY - BOOK AU - Allen, Eurett T. TI - Pension planning: pension, profit and other deffrerred compensation plans SN - 13:9780072530834 10:0072530839 AV - HD7105.35.U6P4485 PY - 2003/// CY - Boston PB - McGraw-Hill KW - Old age pensions KW - United States KW - Pension trusts KW - Deferred compensation KW - United States. N1 - Includes index; Contents: Development of private pension plans -- Benefit plan objectives -- Defined contribution versus defined benefit plans -- Tax qualification requirements -- Other legal requirements -- Money purchase pension plans -- Profit sharing plans -- Savings plans -- Employee stock ownership plans -- Cash or deffered plan -- Defined benefit plan features -- Cost and funding considerations -- Budgeting pension costs -- Plan termination insurance for single-employer pension plans -- Individual retirement arrangement -- Keogh plan, SEPs and simple plans -- Hybrid retirement plans -- Executive retirement arrangements -- Employee stock compensation plans -- Investment issues for defined benefit plans -- Investment of defined contribution plan assets -- Trust fund plans -- Insured funding instruments -- Employers' accounting for pensions -- Taxation of distributions. ER -