Preface ..................................................................................................ix Acknowledgments ...................................................................................xi Part I Retirement Plan Overview ............................................ 1 Chapter 1 Crisis of Financial Unawareness and a 30,000-Foot View ............................................3 Chapter 2 The Retirement Landscape ............................................11 Chapter 3 Initial Concerns in Retirement Planning ............................................19 Chapter 4 Defined Benefit Plan Types and Money Purchase Pension Plans ............................................29 Chapter 5 The World of Defined Contribution Plans ............................................39 Chapter 6 Plans for Small Businesses and Nonprofits ............................................53 Part II Retirement Plan Design ..............................................61 Chapter 7 Coverage, Eligibility, and Participation Rules ............................................63 Chapter 8 Designing Benefit Offerings ............................................75 Chapter 9 Plan Loans, Vesting, and Retirement Age Selection ............................................85 Chapter 10 Death and Disability Planning ............................................97 Chapter 11 Plan Funding and Investing ............................................105 Chapter 12 Fiduciary Responsibility ............................................119 Part III Retirement Plan Administration ............................... 131 Chapter 13 Plan Installation and Administration ............................................133 Chapter 14 Plan Terminations ............................................141 Part IV Special Plan Types ..................................................... 151 Chapter 15 Nonqualified Deferred Compensation Plans ............................................153 Chapter 16 Equity-Based Compensation ............................................169 Chapter 17 Introduction to IRAs ............................................181 Chapter 18 IRAs in Depth ............................................195 Part V Comprehensive Retirement Planning ....................... 207 Chapter 19 A Holistic View of Retirement Planning ............................................209 Chapter 20 Social Security ............................................221 Chapter 21 Retirement Needs Analysis ............................................239 Chapter 22 Housing, Medicare, and Long-Term Care Concerns ...................251 Chapter 23 Retirement Distribution Planning ............................................263 Chapter 24 Managing Distribution Options ............................................281 Appendix ............................................291 Notes ............................................293 References ...........................................................................................297 Index .................................................................................................303