An Estate Planner's Guide to Qualified Retirement Plan Benefits, Sixth Edition by Sources in BLS Subscription Databases:
Nonqualified Deferred Compensation Arrangements. Mancoff, Neal A., and David M. Weiner. Wilmette, Ill.: Callaghan (1987-). Available on Westlaw. (This treatise explains how to develop, administer and manage nonqualified deferred compensation plans and examines the general characteristics of stock-related options, supplemental retirement plans, bonus arrangements, severance plans, employment contracts, consulting agreements, and private pensions.)
McNeil, Bruce J. St. Paul, Minn.: West Pub. Co. (1994-). KF3509 .M38 1994 Main Collection. Available on Westlaw. (Provides an overview of the complex rules regarding creation and administration of nonqualified deferred compensation plans under the Internal Revenue Code. Topics covered by the treatise include top hat plans, excess benefit plans, rabbi trusts, secular trusts, split dollar arrangements, corporate owned life insurance, parachute payments, and applicable securities law issues.)
Qualified Deferred Compensation Plans. Boren, Gary I. Available on Westlaw. This treatise describes the basic types of qualified deferred compensation plans and their advantages. It defines the issues at stake, with guidance through the major areas such as qualification, funding, benefits, operations, plan changes, and special plans.
Qualified Deferred Compensation Plan Forms. Mancoff, Neal A. Thomson/West. Available on Westlaw. This companion database to Qualified Deferred Compensation Plans serves as a checklist, guarding against errors, providing forms to draft retirement plans, provide for the adoption of a plan and apply to the IRS for a favorable determination letter as to its tax qualification.