Tag: defined benefit plans

However, the agency says it is uncommon for it to assess information penalties.

DB plan sponsors may want to make a voluntary contribution to their plans in 2018 to claim a deduction at their former, higher tax rate, according to Michael...

DB plan sponsor clients may want to consider a strategy to reduce PBGC variable-rate premiums.

A final rule opens the current program to terminated DC plans and small professional service defined benefit plans.

The new table is for single-employer pension plans undergoing distress or involuntary termination with valuation dates falling in 2018.

The IRS notice also includes a modified unisex version of the mortality tables for use in determining minimum present value for distributions with annuity starting dates that occur...

Cerulli posits that LDI, when implemented effectively, can be “the ultimate custom solution.”

According to Cambridge Associates, DB plan fiduciaries should coordinate across four “levers” that can help improve funded status and mitigate negative impacts of under-funding on corporate financials.

It would be used to make loans to multiemployer DB plans.

The agency has requested that the OMB continue to allow it to do so.