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Browse Defined benefit plans topic

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1-85 out of 85 article(s)
Title Author Type Date Words
Vice President Touray: Civil Servants Contribution Estimated to Generate Over 173.6 million. Jun 30, 2020 584
Field calls for firmer legal regulation of pension superfunds. ALEX DANIEL @alexmdaniel Oct 7, 2019 298
Prepare for pension legislation changes; third party. Connor, Rosalind Aug 31, 2019 357
THE STATE OF CANADA'S DEFINED BENEFIT PENSION PLAN. Henderson, Elsie; Hicks, Elizabeth; Bursey, Rhonda Mar 22, 2019 5578
Going Dutch is proving a pension conundrum. Apr 12, 2018 645
Advice vital when considering pension transfer. Feb 22, 2018 644
Could big be beautiful in the pensions world? Nov 16, 2017 637
The key guidance in GASB statement no. 84: through the issuance of GASB Statement No. 84, the GASB has eliminated the ambiguity that has existed in defining a fiduciary activity. Buikema, Todd Apr 1, 2017 1733
Additional "trusts" related to pensions and other postemployment benefits. Gauthier, Stephen J. Feb 1, 2017 406
Consolidating Vendors. Mar 1, 2016 635
Rules & Regulations. Mar 1, 2016 567
GFOA urges GASB to delay implementation of GASB Statement No. 68. Gauthier, Stephen J. Apr 1, 2014 638
De-Risking Frozen DBs. Nov 1, 2013 453
On the Third Hand: Clawblind. Jan 1, 2013 706
BellTel president: sale of Verizon pension assets to Prudential violates ERISA law. Nov 30, 2012 686
Final GASB guidance on pensions for employers: GASB Statement No. 68, issued in June 2012, will primarily affect employers that participate in defined benefit pension plans. It will also change accounting and financial reporting for non-employer contributors in special funding situations. Gauthier, Stephen J. Oct 1, 2012 1123
Pension funding stabilization: is Congress poised to act? Crooks, Christina Jul 1, 2012 762
Net "Net"? Feb 1, 2011 680
Private Pensions: Changes Needed to Better Protect Multiemployer Pension Benefits. Dec 1, 2010 1234
Valuation of contingent pension liabilities and guarantees under sponsor default risk. Broeders, Dirk Dec 1, 2010 9700
SCHEMES VARY FROM STATE TO STATE. Brief article Jul 6, 2010 289
New rules require disclosure of retirement plan fees. Jul 1, 2010 366
The QSERP: gaming the nondiscrimination rules to provide larger qualified benefits for executives. Carolan, Mark E. Jun 22, 2010 10513
Pension plans see red. Brief article Jun 1, 2010 168
Some effects of globalization on U.S. employee health care benefits. Fox, Richard Interview Mar 22, 2010 6286
A looming crisis for pensions: the funding of defined benefit pension plans. Easterday, Kathryn; Eaton, Tim V. Mar 1, 2010 2031
The aftermath of the cash balance controversy: applying the contribution-based test for age discrimination to traditional defined benefit pensions. Zelinsky, Edward A. Jun 22, 2009 10977
Small retirement plans: face funding dilemma: explore strategic options to realign your plan with current and future business needs. Podleski, James; Paleveda, Nicholas May 1, 2009 3656
Protection for private pension plans: what Canada can learn from the U.S. Employee Retirement Income Security Act. Firman, Mark Mar 22, 2009 16859
Defined Benefit Pension Plans: Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity. Sep 1, 2008 571
Regulations are constant threat to defined benefit pensions; AGENDA. Aug 14, 2008 492
Tide of rules driving a nail into coffin of defined pension plans. Aug 6, 2008 886
Today's retirees face two risks their forebears did not. Fishbein, Robert A. Aug 4, 2008 666
IRS proposes hybrid plan and pension asset rules. Bell, Allison Jan 7, 2008 934
Industry pans IRS proposals on added ins. coverage by DB plans. Brady, Matt Jan 7, 2008 775
The Pension Protection Act of 2006: is it too late to save traditional pension plans? Eriksson, Emma Cecilia Dec 22, 2007 13664
'Safest available annuity' standard: is this meaningful change? McKeever, Joseph F. Dec 3, 2007 971
IRS surprises employers with retirement age rule. Bell, Allison May 28, 2007 748
Time to rethink your 401(k) plan? Pension Protection Act allows employers to redesign retirement plans. Brown, Cynthia B. May 1, 2007 1838
Pension plan defined. Brief article Apr 1, 2007 207
Labor standards. Norris, Michael L. Jan 1, 2007 2393
Waivers of ERISA plan benefits: preventing judicial interpretations of a complex statute from frustrating the statute's simple purpose. Gorris, Jeffrey M. Jan 1, 2007 13697
Pension law means changes ahead for retirement plans. Chamberlain, Douglas R. Nov 10, 2006 876
The Pension Protection Act of 2006--DB and 412(i) plans. Babikian, M. Michael Nov 6, 2006 846
Ask FERF about ... the Pension Protection Act of 2006. de Mesa Graziano, Cheryl Oct 1, 2006 719
What the Pension Protection Act of 2006 means for rural telcos. Drennan, Melissa Oct 1, 2006 753
Help shield clients from GATT impact on DB distributions. Babikian, M. Michael Jun 12, 2006 733
Industry issues piled high on Congress's plate. Postal, Arthur D. Apr 24, 2006 516
A plan that can help clients make up for lost time: 412(i) plans can have many advantages but are not for the faint of heart. Hersch, Warren S. Feb 13, 2006 1323
Mortality tables. Laffie, Lesli S. Feb 1, 2006 401
House set to pass pension bill. Brady, Matt Dec 19, 2005 317
IRS settlement program could affect 412(i) plans and others. Bell, Allison Nov 14, 2005 667
New pension disclosure rules: getting beneath the surface of SFAS 132(R). Klamm, Bonnie K.; Spindle, Roxanne M. Oct 1, 2005 7265
SFAS 132(R) and new pension disclosures. Shaw, Ken Oct 1, 2005 935
Establishing a defined-benefit plan to maximize contributions for older shareholder-employees. Ellentuck, Albert B. Sep 1, 2005 599
What's new in pension disclosure for nonpublic entities? Carlson, Ronald E.; Mooney, Kate Aug 1, 2005 1438
Full disclosure's whole life report. Blease, Roger L. May 2, 2005 3862
pensions; CFOs: pension woes take toll on financials. Heffes, Ellen M. Brief Article Mar 1, 2005 249
Section 412(i) defined benefit plans: simplicity, safety, and power. Koresko, John J., V Feb 1, 2005 4682
Defined benefit plan and annuity distribution rules. Brief Article Aug 1, 2004 90
SEC Proposal on lawyer reporting criticized. Barlas, Stephen Apr 1, 2004 585
THE RIGHT TIME FOR A DEFINED BENEFIT PLAN. Mandel, George; Rosenfeld, Howard Feb 1, 2000 1317
The treatment of purchased service credits under IRC Section 415(n). Zorn, Paul Aug 1, 1998 2331
Current developments in employee benefits. Richardson, Terry Nov 1, 1996 7809
Control group liable to PBGC even absent actual control. Yurkovic, Denis L. Jun 1, 1994 541
The new $150,000 limit on qualified plan compensation. Price, Gene M. Dec 1, 1993 974
Revenue Reconciliation Act of 1993; Voluntary Compliance Resolution program; fiduciary responsibilities; distribution rules; excise taxes. Walker, Deborah Nov 1, 1993 7296
Obtaining participant consent to benefit distribution. Patterson, Martha Priddy Jun 1, 1993 1110
IRS extends reliance period for certain retirement plans to 1999. Josephs, Stuart R. May 1, 1993 589
Protect employee nest eggs. Young, Gretchen K. Apr 1, 1993 2355
Current developments in employee benefits. Walker, Deborah Jan 1, 1993 10332
IRS clarifies tax treatment of Sec. 415 corrective distributions. Buchbinder, Elizabeth N. Jan 1, 1993 779
IRS penalty tax ruling may provide trap for unwary tax-exempt employers. Bell, Lorraine Jan 1, 1993 647
Employee benefit plan opportunities. Mitchell, James K. Brief Article Jan 1, 1993 318
Current developments in employee benefits. Walker, Deborah Dec 1, 1992 9860
A primer: loans from retirement plans. Gula, Kristin M. Dec 1, 1992 1312
New retirement plan distribution rules. Delbecq, Bruce R. Dec 1, 1992 1061
Closer scrutiny of state and local plans by Sec. 415. Lantry, Terry L. Oct 1, 1992 1050
IRS ruling jeopardizes separate deduction for retirement plan expenses. Raps, Eric A. Brief Article Jul 1, 1992 326
Realized and unrealized gains or losses on plan assets for form 5500 reporting purposes. DiCosimo, Dominick Jun 1, 1992 744
Coordinating plan loans and hardship distributions. Cvach, Gary Q. Jun 1, 1992 747
IRS limits planning for lump-sum distributions. Yurkovic, Denis L. Jun 1, 1992 455
Age-based pension plans approved, delighting small business owners. Cavooris, Bill Jan 1, 1992 597
Return to employer of excessive payment made to defined benefit plan. Unger, Joseph Column Nov 1, 1991 1073
Poor plan administration results in plan disqualification. Goldberg, Seymour Column Nov 1, 1991 620

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