Termination of Plan : Employee Retirement Income Security Act (ERISA)

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Termination of Plan

Termination of Plan

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Your Guaranteed Pension
General Services Administration, General Counsel Office

Publication from the General Services Administration Consumer Information Center which answers frequently asked questions about the security of private pension plans, including benefits and plan termination.
Pension Guarantees
Pension Benefit Guaranty Corp. Ogc Library

Fact sheet from the Pension Benefit Guaranty Corporation which describes the pensions guarantees found their defined benefit pensions.
Retirement Protection Act of 1994: Summary of Major Reforms
Pension Benefit Guaranty Corp. Ogc Library

Summary of the Retirement Protection Act of 1994 from the Pension Benefit Guaranty Corporation.
Cash Balance Plan Basics
Jan A. Steinhour of Glasser Legal Works

Provides an outline of legal issues associated with cash balance plans.
Pension Termination
Pension Benefit Guaranty Corp. Ogc Library

Fact sheet from the Pension Benefit Guaranty Corporation which discusses the difference between stressed and standard termination of pension plans and how the PBGC protects participants in private defined benefit pension plans when employers cease sponsorship of their plans or when an employer can no longer stay in business and fund its pensions.
Fiduciary Responsibility in Allocating Plan Termination Expenses
Rosenman & Colin LLP

The DOL has recently issued an advisory opinion letter (Op. Let. 97-03A) that provides guidance to plan sponsors wh.
Proposed Regulations Would Allow Defined Contribution Plans To Drop Some Optional Forms Of Payment
Benjamin Ferrucci of Weil, Gotshal & Manges LLP

This article reviews a recent IRS proposed regulation that would allow defined contribution plans to drop some optional forms of payment.
Pension Plan Terminations
Pension Benefit Guaranty Corp. Ogc Library

Answers to questions frequently asked by employers and pension professionals relating to termination of defined benefit pension plans insured by the Pension Benefit Guaranty Corporation.
Do You Really Save Money Using a "Prototype" Retirement Plan?
Vernon P. Saper of Warner Norcross & Judd LLP

This article reviews the different types of retirement plans that are available as well as summarizes the advantages and disadvantages of each.
Discriminatory Retirement Plan Amendments Briefs. Vol. 13, No. 1
Nixon Peabody LLP

This article discusses the IRS's discriminatory retirement plan amendments and explains IRS. Rev. Rul. 99-51.

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