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MAP-21

December 17, 2013 By Mark Schulte Leave a Comment

Preview of 2014 Lump Sum Interest Rates

As mentioned in our July lump sum interest rate post, many defined benefit (DB) plan sponsors are considering lump sum payouts to their terminated vested participants as a way of “right-sizing” their plan. The ultimate goal is to reduce plan costs and risk. The IRS recently released the November …

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April 23, 2013 By Mark Schulte 2 Comments

Evaluating PBGC Premium Options in Advance of Big Increases

Each year, defined benefit (DB) pension plan sponsors must pay pension insurance premiums to the Pension Benefit Guaranty Corporation (PBGC). In light of large PBGC premium rate increases in 2013 and future years, plan sponsors should carefully evaluate their options before proceeding with their …

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July 12, 2012 By Peter Cullen 2 Comments

MAP-21: Good News & Bad News for Pension Plans

The "Moving Ahead for Progress in the 21st Century" (MAP-21) legislation signed into law last week included significant pension law changes.  These included good news and bad news for sponsors of defined benefit pension plans. The good news is that MAP-21 provided some relief from the historical …

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