Focus on . . . Interest Rates for Terminating Defined Benefit Plans
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 15, No. 3, p. 5, Spring 2008
This article discusses changes the PPA has made to the rules governing defined benefit plan interest rates as they are used to calculate the value of optional forms of benefit, including lump sums. In regard to terminating plans, plan sponsors must be aware of the delicate balance between the PPA's new plan qualification requirements and ERISA's separate Title IV termination rules.
Number of Pages in PDF File: 5
Keywords: interest rates, benefit plansAccepted Paper Series
Date posted: July 9, 2009
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