Boone, Norman M.
October 1995
Journal of Financial Planning;Oct95, Vol. 8 Issue 4, p168
Academic Journal
When Congress passed legislation enabling America to sign on to the General Agreement on Tariffs and Trade, it slipped in some little-noticed provisions affecting qualified retirement plans. This article outlines those provisions and how the author believes they will significantly restrain future benefit increases for both defined-benefit and defined-contribution plans. The article also explains how the Retirement Protection Act aims to strengthen the federal Pension Benefit Guaranty Corporation which backs pension plans.


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