Pension disclosure sought

Geisel, Jerry
July 1999
Business Insurance;07/26/99, Vol. 33 Issue 30, p2
Reports on the Bill Clinton administration's drafting of legislation on employers' benefit pension plans. Requirement of employers to disclose information to employees; Employers' conversion of final-average-pay plans to cash balance plans.


Related Articles

  • Predatory PRACTICES. Dixon, Daryl // Bulletin with Newsweek;10/03/2000, Vol. 118 Issue 6244, p86 

    Examines a British High Court ruling which highlighted potential deficiencies of Australia's Superannuation Industry Supervision (SIS) legislation. Overview of the British case; Hybrid fund arrangements allowed under the SIS legislation; Mechanism by which Australian employers have been raiding...

  • Debt tough. Close, Chris // Lawyer;11/12/2007, Vol. 21 Issue 44, p31 

    The article discusses the impact of Section 75 of the Pensions Act 1995 on defined benefit pension schemes in Great Britain. It notes that the legislation provides that if a pension plan winds up, the employer's scheme are liable to fully fund the strategy so that all members can be bought out...

  • Pension legislation that works.  // Business Insurance;03/08/99, Vol. 33 Issue 10, p8 

    Comments on pension reform legislation in the United States since the 1980s to the present. Pension reform bills passed by Congress throughout the 1980s and early 1990s seen as adding to pension administration complexity; Favorable outlook on a House bipartisan bill filed by Representatives Rob...

  • New disclosures for underfunded defined benefit plans. Ellner, Steven H.; Geller, Sheldon M. // CPA Journal;May96, Vol. 66 Issue 5, p62 

    Discusses the federal requirements on the disclosure of underfunded defined benefit plans based on the Retirement Protection Act of 1994. Extent of plan's underfunding; Limits on benefits guaranteed by the Pension Benefit Guaranty Corporation if the plan terminates while underfunded.

  • New disclosure requirement for underfunded defined benefit plans. Ellner, Steven H.; Geller, Sheldon M. // CPA Journal;Jul96, Vol. 67 Issue 7, p56 

    Reports on a new disclosure requirement for participants of underfunded defined benefit plans under the United States' Retirement Protection Act of 1994. Disclosure of plan's underfunding and limits on benefits guaranteed by the Pension Benefit Guaranty Corp.; Effectivity of notice requirement;...

  • EFFECTS OF NEW LIMITATIONS ON TAX BENEFITS AVAILABLE THROUGH RETIREMENT PLANS. Cardon, John A. // National Tax Journal;Sep74, Vol. 27 Issue 3, p445 

    This article focuses on the effect of the pension reform legislation on the private retirement system in the U.S. in the 1970s. The bill will set three basic limitations on the maximum amounts payable to an employee from a qualified corporate retirement plan. One rule relates to defined benefit...

  • U.K. eyes custodian mandate. Chernoff, Joel // Pensions & Investments;2/20/95, Vol. 23 Issue 4, p1 

    Reports on the government's proposal eyeing a mandatory custody amendment for pension plans in Great Britain. Provisions under proposal; Plan to scrap minimum solvency requirement; Effect of independent custody lack on Robert Maxwell's looting of company pension plans.

  • Comprehensive pension simplification/expansion bill introduced.  // LAN: Life Association News;Jun98, Vol. 93 Issue 6, p46 

    Details provisions under the Retirement Security for the 21st Century Act which would increase the allowable annual contributions in qualified pension plans. Salary reduction plan; Contribution limits for people 50 and older; Across-the-board increases in limits for most qualified plans;...

  • PENSION REVIVAL. Rivard, Phil M. // Plans & Trusts;Mar/Apr2013, Vol. 31 Issue 2, p7 

    The article discusses efforts to revitalize Defined Benefit (DB) pension plans in Alberta and British Columbia. It is stated that in May 2012, Bill 38 was passed by British Columbia to repeal existing pension legislation and replace it with a new Pension Benefits Standards Act and after five...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics