Add to ORKGThe Pension Protection Act of 2006 (PPA, P.L. 109-280) established new funding requirements for defined benefit pensions. The PPA also modified the provisions of federal law that prescribe how the minimum permissible value of a lump-sum distribution from a defined benefit plan will be determined in 2008 and thereafter. It also established conditions under which payment of lump sums from defined benefit plans will be restricted. This report summarizes the provisions of the PPA that affect lump sums paid from defined benefit pension plans. This report will not be updated
Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account th...
Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Som...
On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280)...
[Excerpt] Forty-seven percent of all workers aged 21 and older participated in employer- sponsored r...
Through the Pension Protection Act, Congress attempts to provide workers with enhanced security by s...
About half of all workers in the United States participate in an employer-sponsored retirement plan ...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
Nearly one third of the U.S. population is between ages 50 and 79 meaning that they are nearing or c...
A letter report issued by the General Accounting Office with an abstract that begins "Proposals to e...
This report includes quantitative analysis based on regulatory filings by pension plans for 2001 and...
Multiemployer defined benefit (DB) pension plans are pensions sponsored by more than one employer an...
This chapter examines workers’ plans to take lump sum distributions versus life annuities from emplo...
This thesis contains three fundamental and empirical essays with the aim of finding the optimum full...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account th...
Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Som...
On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280)...
[Excerpt] Forty-seven percent of all workers aged 21 and older participated in employer- sponsored r...
Through the Pension Protection Act, Congress attempts to provide workers with enhanced security by s...
About half of all workers in the United States participate in an employer-sponsored retirement plan ...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
Nearly one third of the U.S. population is between ages 50 and 79 meaning that they are nearing or c...
A letter report issued by the General Accounting Office with an abstract that begins "Proposals to e...
This report includes quantitative analysis based on regulatory filings by pension plans for 2001 and...
Multiemployer defined benefit (DB) pension plans are pensions sponsored by more than one employer an...
This chapter examines workers’ plans to take lump sum distributions versus life annuities from emplo...
This thesis contains three fundamental and empirical essays with the aim of finding the optimum full...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
Cash Balance Pension Plans are a defined benefit plan where employees have a hypothetical account th...
Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Som...
On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280)...