Pension Plan and Retirement Plan Library

To obtain a basic working knowledge of retirement plans, we suggest reading our article Retirement Plan Basics followed by the Pension Plan Guide. The material in the Pension Plan Library, excluding Other Sources of Information, is divided into three groups: Retirement Plan Installation, Retirement Plan Maintenance and Retirement Plan Termination.

I. Plan Installation

  • Retirement Plan Basics-Establishing a Retirement Plan. Basic considerations in selecting a retirement plan are discussed here.

  • Establishing, Improving or Terminating a Retirement Plan.
  • A brief overview of retirement plan objectives and methods is contained here. This article applies to retirement plan maintenance and termination as well as to plan installation.

  • Frequently Asked Questions About Retirement Plans. Some factors to consider on retirement plan installation are presented here.

    II. Plan Maintenance (largest section)

    1. Plan Types

    2. Plan Features (Participation, Contributions, Vesting, Distributions, etc.)

    3. Plan Functions (Reporting, Disclosure, Investment and Fiduciary)

    III. Plan Termination

  • Retirement Plan Basics-Retirement Plan Termination. A basic discussion of retirement plan terminations is presented here.

    IV. Other Sources of Information

  • Additional Sources of Information on Pension Plans. A listing of Services, books, periodicals and periodical databases discussing pension plans are included here.

  • Pension Plan Guide. Written by a government agency, this basic guide is designed for employees but useful for everyone.

  • CCH Soho Guidebook. A search on "retirement plans", will produce a basic guide.

  • AARP Retirement Planning Guide. Some basic hints from the AARP are here.

  • IRS Publication 560-Retirement Planning for the Self-Employed. Although this publication is intended for those self-employed, corporations will also find it useful.

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