Occupational schemes could be phased out
- Defined Benefit Plans at the Dawn of ERISA. Thompson, John W. // Compensation & Working Conditions;Mar2005, pN.PAG
Focuses on the major provisions of defined benefit plans in private industry prior to the enactment of the Employee Retirement Income Security Act (ERISA) in the U.S. Information on studies of defined benefit plans conducted by the U.S. Bureau of Labor Statistics in the early 1970s; Provisions...
- The Switch to 401(k) Pension Plans. Rubis, Leon // HR Magazine;2005 Anniversary issue 13, Vol. 50, p42
The article presents information on the shift of employers from defined benefit (DB) pension plans to defined contribution plans in the U.S. The tightened regulations on pension plans resulted to the decline in DB plans. A survey by Hewitt Associates found that almost 30 percent of workers...
- 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...
- Pension disclosure sought. Geisel, Jerry // 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.
- Creating Individual DBs With State Support. Manganaro, John // Plan Sponsor News;2015, p1
Georgetown professor discusses his ideas for creating state-supported 'individual DBs' to bring workplace retirement benefits to more private-sector workers.
- More Receiving Retirement Income from Private Sector Plans. McGuinness, Kevin // Plan Sponsor News;2013, p65
The article discusses the study "A look at Private-Sector Retirement Plan Income After ERISA 2012," conducted by the Investment Company Institute (ICI). The study found that retirement income produced by the retirement plans from private-sector becomes more prevalent during the enactment of...
- 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.