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
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: 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
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.