Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001
12 Pages Posted: 17 Aug 2009
Date Written: 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.
Keywords: pension plans
Suggested Citation: 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