Focus on . . . Qualified Replacement Plans
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001
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
Date posted: August 17, 2009