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Focus on . . . Interest Rates for Terminating Defined Benefit Plans

Journal of Pension Benefits, Vol. 15, No. 3, p. 5, Spring 2008

5 Pages Posted: 9 Jul 2009  

David A. Pratt

Albany Law School

Date Written: 2008

Abstract

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.

Keywords: interest rates, benefit plans

Suggested Citation

Pratt, David A., Focus on . . . Interest Rates for Terminating Defined Benefit Plans (2008). Journal of Pension Benefits, Vol. 15, No. 3, p. 5, Spring 2008. Available at SSRN: https://ssrn.com/abstract=1431620

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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