103 pages; dated Winter FY2014. "At the end of this chapter, you should be able to: [1] Determine and verify the date of termination for defined contribution and defined benefit plans (both covered and non-covered PBGC plans), the timeliness of a determination application, and the permanency requirements for plans. [2] List the accelerated vesting requirements (complete, partial, complete discontinuance). [3] Verify trust asset information. [4] Determine the funding obligations under IRC 412. [5] List the consequences and procedures for plans that are underfunded or overfunded. [6] List the prohibited transaction and unrelated business taxable income rules and determine how such rules protect the interests of plan participants. [7] Determine the continuing 401(a) compliance requirements for plans to remain qualified, including how specialists verify which prior law changes a plan must be amended for."  MORE >>