Beneficiary Designations in Qualified Retirement Plans | Practical Law

Beneficiary Designations in Qualified Retirement Plans | Practical Law

A Practice Note describing the rules governing beneficiary designations for qualified retirement plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code. This Note also provides best practices for employers, plan administrators, and service providers on the challenges associated with beneficiary designations in these plans.

Beneficiary Designations in Qualified Retirement Plans

Practical Law Practice Note 8-573-5469 (Approx. 16 pages)

Beneficiary Designations in Qualified Retirement Plans

by Practical Law Employee Benefits & Executive Compensation
A Practice Note describing the rules governing beneficiary designations for qualified retirement plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code. This Note also provides best practices for employers, plan administrators, and service providers on the challenges associated with beneficiary designations in these plans.