Cash balance plans: an overview

Article Abstract:

The author discusses cash balance employee benefit plans which have replaced defined benefit plans and which are the subject of political controversy. The discussion includes explanations of plan structure, advantages and disadvantages, taxation issues, government involvement, and litigation.

Planning, Defined benefit plans

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DOL's final rule on insurance company general accounts: how much does it resolve?

Article Abstract:

The author discusses U.S. Dept. of Labor regulations concerning insurance companies which issued policies to ERISA plans prior to 1999. The regulations define a safe harbor where general accounts are not treated as holding "plan assets".

Insurance industry

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IRS clarifes proposed regulations on accepting rollovers and finalizes ERISA s. 204(h) regulations

Article Abstract:

The IRS has issued regulations which provide rules regarding qualified retirement plan rollovers and ERISA section 204(h) notice requirements for benefit accrual reductions. The regulations include clarification of rollover notice procedures and standards for disqualification. Simplified plan notice procedures under section 204(h) are provided for plans required to follow minimum funding standards.

Tax administration and procedure, Tax administration, Rollovers (Finance)

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