Sourcebook on Contributory DB Plans?

[Guest Patrick Foley]

I'm always at a loss for good, detailed secondary source material on qualified defined benefit plans with mandatory employee contributions. Can anyone recommend a sourcebook?

[AndyH]

This is a nearly extinct animal. I don't think you'll find anything dedicated to the subject. I'd suggest the "normal" textbook sources, e.g. The Pension Answer Book, or The ERISA Outline Book.

You can obtain these from a number of sources. One would be ASPA.org

[Guest Patrick Foley]

Not as extinct as they ought to be. I work on several that have stopped the employee contributions, but employee contributions from previous years still form part of the accrued benefit. All the basis recovery rules and so forth apply to them just as if they were still actively contributory.