Options for Unaffordable Pensions: Funding Waivers and In-Kind Contributions
In Part II of a series, Michael Kreps and Mark Carolan of Groom Law Group discuss funding waivers and in-kind...
Tag: defined benefit plans
Pension Funded Status Jumped in April on Higher Treasury Rates
Data provided by LGIMA suggests the average U.S. pension plan’s funding ratio increased a full 2% during the month of...
Court Affirms DB Plan Sponsor Owes Excise Taxes on Non-Deductible Contributions
A federal appellate court agreed with the Commissioner of Internal Revenue that Pizza Pro Equipment Leasing incorrectly calculated the limitation...
Products |
MassMutual Introduces New Report to Guide DB Plan Sponsors
The quarterly Defined Benefit Market Update and Commentary is designed to support DB plan sponsor clients and potential clients in...
PBGC Modifies Forms and Instructions for Distress Terminations
Plan sponsors now have the opportunity to contact the agency for a pre-filing consultation to discuss the filing process and...
Institutional Investors Could Enhance Returns With Better Vehicle Selection
“Portfolio managers and their trading desks primarily choose [investment] instruments based solely on personal experience rather than through an analytical...
Benefits |
Hearing Witnesses Lay Out How Multiemployer Pensions Got Where They Are
“A combination of economic, demographic, and regulatory changes have placed a small but material segment of these plans at risk,”...
Study Finds Different Paths for Corporate and Public Pensions
Corporate plans are winding down as public plans are strengthening themselves for the long run.
Pensions Keep Funded Status Increase for the Year So Far
Despite two months in a row of funded status losses, most firms that track pension funding find the average funded...
ERISA Advisory Council Offers Recommendations for Simplifying Mandated Disclosures
For example, the Council proposes to develop an alternative means of compliance by which the introductory portion of the SPD–referred...
Opinions |
Options for Unaffordable Pensions: Out-of-Bankruptcy Distress Terminations
A distress termination may be a viable option for financially challenged employers that need pension funding relief but want to...
IRS Extends Remedial Amendment Cycle for Pre-Approved DB Plans
A plan sponsor using pre-approved plan documents to restate a plan for the plan qualification requirements included on the 2012...
Increase in Discount Rates Tempered DB Funded Status Losses in February
Institutions that track defined benefit (DB) plans’ funded ratios measured increases or decreases in funded status as high as 1%,...
Opinions |
DB Q&A: Defined Benefit Plan Mortality Assumptions
Marcia Wagner, founder of The Wagner Law Group, answers questions about the IRS’ guidance about mortality tables that apply for...
PBGC Issued Proposed Rule on Benefits and Asset Allocations for Terminated Plans
The proposed rule would amend PBGC’s benefit payment regulation by replacing the guarantee limitations applicable to substantial owners with a...
ETFs Offer Benefits for DB Plans
Defined benefit (DB) plans can use exchange-traded funds (ETFs) to manage risk and enhance liquidity, among other things.
Largest DB Plans Lead in Accelerating Pension Funding
According to Justin Owens, director, Client Strategy & Research, Russell Investments, while total 2017 contributions were the single largest ever...
Future Still Offers Incentives for Accelerating Pension Funding
DB plan sponsors were already accelerating funding to their plans before tax reform gave them a greater incentive to do...
LPL Financial Researchers Weigh In on Managing Interest Rate Risk
“The takeaway is critical: it pays to remain patient,” the researchers wrote.
Segal Group Warns DB Plan Sponsors Not to Stray From Mortality Assumptions
Although the latest report from the NCHS show life expectancy at birth declined, mortality rates for the older population continue...