Pension Plan Distribution Restrictions under the Nondiscrimination Regulations
Journal of Pension Benefits, Vol. 13, No. 2, p. 3, Winter 2006
Posted: 23 Jul 2009
Date Written: 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 Plan
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