Focus on . . . Qualified Replacement Plans

Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001

12 Pages Posted: 17 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 2001

Abstract

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.

Keywords: pension plans

Suggested Citation

Pratt, David A., Focus on . . . Qualified Replacement Plans (2001). Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001. Available at SSRN: https://ssrn.com/abstract=1456415

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

Paper statistics

Downloads
112
Rank
201,407
Abstract Views
620