Abstract

http://ssrn.com/abstract=1437721
 


 



Pension Plan Distribution Restrictions under the Nondiscrimination Regulations


David A. Pratt


Albany Law School

2006

Journal of Pension Benefits, Vol. 13, No. 2, p. 3, Winter 2006

Abstract:     
Distribution restrictions designed to prevent defined benefit plans from paying substantial benefits to highly compensated employees (HCEs), leaving insufficient funds for non-highly compensated employees (NHCEs), can have a draconian effect, particularly on small plans with most benefits attributable to HCEs.

Keywords: highly compensated employees, non-highly compensated employees, Pension Plan

Accepted Paper Series


Not Available For Download

Date posted: July 23, 2009  

Suggested Citation

Pratt, David A., Pension Plan Distribution Restrictions under the Nondiscrimination Regulations (2006). Journal of Pension Benefits, Vol. 13, No. 2, p. 3, Winter 2006. Available at SSRN: http://ssrn.com/abstract=1437721

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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