Monthly Archives: August 2010

Plan Termination Year vs. Short Plan Year

August 10, 2010 – 8:25 am

One confusing aspect of pension plan terminations is when the plan sponsor’s reporting obligation for the plan ends. Often there is the perception that a short plan year occurs during the year of plan termination, even if benefits are not distributed at that time. This post will clarify a few items with regard to short [...]

By Mark Schulte | Posted in Defined benefit plans, PBGC, Private pensions | Tagged , , | Comments (0)

Retirement Deduction Limits and Employee Risk

August 6, 2010 – 8:57 am

A while back I read a blog post titled “The Beer Napkin Annuity” (BNA) that I found intriguing (if nothing else, the name is catchy). The basic premise was that perhaps we could adjust our retirement tax deduction rules to transfer some deduction opportunities traditionally reserved for defined benefit (DB) plans to defined contribution (DC) [...]

By Mark Schulte | Posted in Defined benefit plans, Defined contribution plans, Investments, Private pensions | Tagged , | Comments (0)
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