Aimed at professionals who administer or oversee 401(k) plans, this reference provides formal qualification material along with practical considerations for effective plan design, administration and communication. Each of the 22 chapters addresses a single design feature or plan activity. This edition reflects the legal and regulatory developments in the last year and provides additional information on newly proposed regulations, recent mutual fund scandals, guidance on using a safe harbor match and on military loans, and other current issues. The text uses a question and answer format and includes a glossary, tables and an index matched to the question numbers. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)