Pension Plan Distribution Restrictions under the Nondiscrimination Regulations
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 13, No. 2, p. 3, Winter 2006
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 PlanAccepted Paper Series
Date posted: July 23, 2009
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo7 in 0.234 seconds