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Advanced Search Results For "DEFINED benefit pension plans"

1 - 10 of 17,819 results for
 "DEFINED benefit pension plans"
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Testing Benefits in Closed Defined Benefit Plans under the SECURE Act.

Publication Type: Academic Journal

Source(s): Journal of Pension Benefits: Issues in Administration. Autumn2022, Vol. 30 Issue 1, p20-24. 5p.

Abstract: The article examines defined benefit (DB) plans under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). Topics discussed include history of DB plans, plans that qualify under Code section 401(o) of the SECURE Act, and ...

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Quantitative Comparison of US Private Employers' Defined Benefit Plans.

Publication Type: Academic Journal

Source(s): Journal of Financial Counseling & Planning. 2022, Vol. 33 Issue 3, p376-395. 20p. 1 Diagram, 11 Charts, 1 Graph.

Abstract: The focus of this article is to quantitatively evaluate and compare three of the most popular defined benefit plan types based on various variable assumptions. The decision of when to retire and take a pension, or being given the option to change plans...

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Rentenbesteuerung – Neue Rechtsprechung und das Problem der sog. Doppelbesteuerung.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Oct2022, Vol. 104 Issue 19, p869-874. 6p.

Abstract: The article reports on the problem of so-called pension double taxation in Germany. It mentions the status of the Germany Bundesverfassungsgericht ruling on pension taxation and states that the so-called double taxation is still to be avoided by law. I...

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John Lappin: Anatomy of a pensions crisis.

Publication Type: Periodical

Source(s): Corporate Adviser (Online Edition). 10/14/2022, p1-7. 7p.

Abstract: In this article, the how defined-benefit (DB) pensions ended up in the eye of the storm and provoking a Bank of England intervention in gilt markets, it is probably best to start with the politics and economics. It mentions the new Chancellor Kwasi Kwa...

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Robust equilibrium strategies in a defined benefit pension plan game.

Publication Type: Academic Journal

Source(s): Insurance: Mathematics & Economics. Sep2022, Vol. 106, p193-217. 25p.

Abstract: This paper investigates the robust non-zero-sum games in an aggregated overfunded defined benefit pension plan. The sponsoring firm is concerned with the investment performance of the fund surplus, while the participants act like a union to claim a sha...

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The asset allocation of defined benefit pension plans: the role of sponsor contributions.

Publication Type: Academic Journal

Source(s): Journal of Asset Management. Sep2022, Vol. 23 Issue 5, p376-389. 14p.

Abstract: What percentage of its assets should a defined benefit pension plan invest into stocks as its funding ratio varies? We show that the answer to this question depends on the institutional setting and in particular on the extent to which the sponsoring co...

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When to Terminate a Defined Benefit Plan.

Publication Type: Academic Journal

Source(s): Journal of Pension Benefits: Issues in Administration. Summer2022, Vol. 29 Issue 4, p8-11. 4p.

Abstract: The article presents the discussion on considering the terminating a defined benefit plan. Topics include apparent reasons for terminating a plan being adverse business conditions or the sale of the sponsoring employer; and absorbing the additional lia...

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The Rescue of Multiemployer Pension Plans and the Pension Benefit Guaranty Corp. Multiemployer Program.

Publication Type: Academic Journal

Source(s): Journal of Total Rewards. 2022, Issue Q2, p49-62. 14p.

Authors:

Abstract: The article focuses on pension plans that are classified as either single employer or multiemployer, defined benefit or defined contribution and as private sector or public sector. Topics include examines multiemployer DB plans in the private sector an...

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Why Is It So Complicated to Get a Large DB Plan Deduction? And Is There a Better Way?

Publication Type: Academic Journal

Source(s): Journal of Pension Benefits: Issues in Administration. Spring2022, Vol. 29 Issue 3, p3-7. 5p.

Abstract: Defined benefit retirement plans afford small business owners the opportunity to make tax-deductible contributions of much greater amounts than are available in defined contribution plans. That's the good news. The bad news is that getting those big de...

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Post Normal Retirement Age Distributions from Cash Balance Plans: A Primer.

Publication Type: Academic Journal

Source(s): Journal of Pension Benefits: Issues in Administration. Spring2022, Vol. 29 Issue 3, p22-28. 7p.

Abstract: The article presents the discussion on the impact of the Affordable Care Act on employers and employer-sponsored group health plans. Topics include benefit plans providing a specific benefit at retirement for each eligible employee; and cash balance pl...

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