Pension Plan Terminations 1992: Cumulative Supplement

Pension Plan Terminations 1992: Cumulative Supplement

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Product details

  • Hardback | 192 pages
  • 153 x 235mm | 198g
  • John Wiley and Sons Ltd
  • John Wiley & Sons Inc
  • New York, United States
  • Ill.
  • 0471548901
  • 9780471548904

Table of contents

Prerequisites for Standard Termination. Standard Termination Procedures. Distress and Involuntary Termination of Sufficient Plans. The Close-Out Requirement for Terminated Plans. Distribution of Plan Assets. Benefit Liabilities: Development of the Law. Benefits Under the Plan Versus Benefit Liabilities. Accrued and Nonforfeitable Benefits. Benefits Protected by the Retirement Equity Act. Provision of Other Benefits at Termination. Reversion of Residual Assets to the Plan Sponsor. Distribution of Residual Assets to Participants. Distributions to Participants: Tax Aspects. Partial Terminations. Fiduciary Responsibility. Marshalling of Plan Assets Following Termination. Appendices. Tables. more