- PENSION DESIGN Can Boost CASH FLOW. Lawrence, Stewart D. // Financial Executive;Jun2002, Vol. 18 Issue 4, p53
The article looks at defined benefit pension plans as a method of increasing a company's cash flow and attracting new employees. Financial executives often view defined benefit (DB) pensions plans as a financial burden on the corporate balance sheet, holding little redeeming value when...
- Pensions: Unprecedented times, Exceptional actions. O'Dwyer, Munro // Accountancy Ireland;Aug2009, Vol. 41 Issue 4, p9
The article discusses the need among employers to make difficult decisions in the second half of 2009 concerning the future direction of the defined benefit pension schemes that they sponsor. It cites the pressure seen by employers on cashflow which is worsened by the limited access to credit...
- Retirement-plan assumptions: Just be reasonable. Rose, Joan R.; Duke, Suzanne // Medical Economics;2/27/95, Vol. 72 Issue 4, p9
Reports on the tax ruling of the US Internal Revenue Service on retirement assumptions and rate of return of defined benefit pension plan. Challenging a lawyer's plan with assumptions of retirement at age 60 and rate of return of 6.6 percent.
- Significant tax barriers block pan-European pensions. // Accountancy Ireland;Dec1998, Vol. 30 Issue 6, p28
Cites perspective by Geoffrey Furlonger, head of EU Practice with Mercer Ltd., that significant tax barriers block pan-European pooling of funds and pension plans. Perceived existence of universal tax discrimination against both pooling of assets and cross-border membership of pension plans.
- Relief for prohibited in-kind transactions. // Practical Accountant;Mar95, Vol. 28 Issue 3, p59
Reports on the issuance by the Internal Revenue Service of rules concerning defined benefit pension plan. Excise tax to be imposed on employee benefit plans; Rules on employer's contribution of unencumbered property; Conditions when additions to tax would not be imposed.
- Final regulations issued on compensation limits. // Practical Accountant;Aug94, Vol. 27 Issue 8, p61
Reports that the IRS has finalized regulations (TD 8547) implementing the 1993 law changes which lowered the compensation limit that is used in calculating contributions to qualified pension plans.
- Procedures updated for amending plans to reduce accrued benefits. // Practical Accountant;Aug94, Vol. 27 Issue 8, p62
Reports that the IRS has released Rev. Proc. 94-42 containing update procedures that employers should use when requesting its approval for amending their pension plans to reduce previously accrued benefits of plan participants.
- IRS looking to expand programs that correct defects in plans. // Practical Accountant;Aug94, Vol. 27 Issue 8, p62
Reports on the possible expansion of the IRS Employee Plans Technical and Actuarial Division's programs that allow defects in retirement programs to be corrected with limited risk and penalty.
- Information packages for prototype defined benefit plans. // Practical Accountant;Aug94, Vol. 27 Issue 8, p62
Reports that two updated `Listing of Required Modifications and Information Packages' have been released by the IRS for sponsors of master or prototype defined benefit plans and regional prototype defined benefit plans.