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plan freeze

June 12, 2013 By Mark Schulte 5 Comments

Beware Nondiscrimination Pitfalls for Frozen Pension Plans

Many defined benefit (DB) pension plans were closed to new entrants over the past several years. Oftentimes, these plan closures were done with a focus on short-term cost control without understanding some of the long-term compliance implications. Then, one day, the plan sponsor gets an unwelcome …

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June 8, 2011 By Mark Schulte Leave a Comment

Pension Plan Termination Investment Strategies

During the plan termination process, one issue often overlooked is the consequences of investment risk prior to paying out benefits. This can lead to disastrous results. Benefits may be fully-funded when the termination decision is made, but significant contributions will be required if assets are …

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September 23, 2010 By Mark Schulte Leave a Comment

To Freeze or Not to Freeze (A Pension Plan)

Freezing a defined benefit (DB) pension plan has become common practice over the past decade. Plan sponsors give many reasons for freezing the DB plan, but one of the most common is that the funding requirements are too expensive and volatile. In a recent article, two actuaries from Milliman …

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