Focus on . . . Qualified Replacement Plans

Pratt, David A.

Abstract

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Focus on . . . Qualified Replacement Plans

David A. Pratt

Albany Law School

2001

Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001

Abstract:
Overfunded pension plans can cause hidden problems at termination. Plan terminations that result in reversion to the sponsor frequently trigger extreme confiscatory taxation - as much as 90 percent. This article presents several techniques available to plan sponsors to help mitigate such problems.

Number of Pages in PDF File: 12

Keywords: pension plans

Accepted Paper Series

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Date posted: August 17, 2009

Suggested Citation

Pratt, David A., Focus on . . . Qualified Replacement Plans (2001). Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001. Available at SSRN: http://ssrn.com/abstract=1456415

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)