CCH 2002 U.S. Master™ Pension Guide: Concise, Single Source Of Retirement Plan Rules

(RIVERWOODS, ILL., April 4, 2002) – CCH INCORPORATED (CCH), a leading provider of human resources and pension law and information, has announced the publication of the 2002 U.S. Master Pension Guide, a convenient handbook that explains the wide range of topics in the complex and ever-changing field of qualified retirement plans. (1,036 pages, $56.95. For more information or to order, call 1-800-248-3248 or visit the CCH Online Store at

The 2002 edition of the Guide has been updated to reflect all pertinent regulations issued during the last year, as well as the sweeping changes mandated by the Economic Growth and Tax Relief Reconciliation Act of 2001.

Guide Offers Comprehensive Coverage

Qualified plans are the largest single source of private investment capital in the U.S. economy, holding over $10 trillion in assets.

The CCH 2002 U.S. Master Pension Guide provides a comprehensive overview of the rules for establishing, maintaining and terminating these valued forms of retirement savings and investment.

The Guide covers:

    • plan qualification
    • limits on benefits and contributions
    • minimum participation standards
    • vesting and accrual
    • nondiscrimination rules
    • funding and actuarial requirements
    • required distributions
    • Qualified Domestic Relations Orders (QDROs)
    • taxation of distributions
    • loans
    • withholding rules
    • reporting requirements
    • prohibited transactions
    • ERISA rights and claims procedures

Separate chapters discuss the termination or merger of single-employer plans and withdrawal liability for multiemployer plans. Additional chapters cover the special rules that apply to specific types of plans: 401(k) plans, ESOPs, tax-sheltered annuities, individual retirement arrangements (IRAs) and nonqualified plans.

In clear, step-by-step explanations, the Guide lays out the basic principles and rules governing each subject. Examples and pointers are used throughout to illustrate how the rules are applied. Accountants, attorneys, actuaries, human resources personnel and pension specialists in banks, consulting firms and insurance companies will find the Guide to be a ready and reliable resource for answering hundreds of day-to-day questions.

The Guide also contains a complete calendar of filing due dates for the extensive range of reports required for qualified plans. Also included is a handy quick facts card that provides at-a-glance pension related facts and figures.

As an aid to in-depth research, the discussions in the CCH 2002 U.S. Master Pension Guide are annotated with citations to the Internal Revenue Code, ERISA, rulings and regulations, case law and the CCH Pension Plan Guide.

Pricing and Availability

For more information or to order the 1,036-page 2002 U.S. Master Pension Guide, call 1-800-248-3248 or visit the CCH Online Store at Single copy price is $56.95 plus applicable tax, shipping and handling. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer North America. The CCH web site can be accessed at The CCH Human Resources web site can be accessed at

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