Pension Plan Distribution Restrictions under the Nondiscrimination Regulations

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

Posted: 23 Jul 2009  

David A. Pratt

Albany Law School

Date Written: 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

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: https://ssrn.com/abstract=1437721

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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