Profit-Sharing and Pension Plan Termination

Beier, Emerson H.
July 1968
Monthly Labor Review;Jul68, Vol. 91 Issue 7, p37
Academic Journal
Compares profit-sharing terminations and pension plan terminations in the U.S. in the 1960s. Growth of profit-sharing and pension plans; Reasons for terminations; Characteristics of terminated deferred profit-sharing plans; Extent of benefit losses.


Related Articles

  • 2012 a pivotal year for making pension plan decisions. Toner, Cathy J. // Ebn.benefitsnews.com;3/1/2012, p1 

    The article discusses the aspects of pension plan termination in the U.S. as of 2012 on topics dealing with the circumstance affecting the timing of termination, development of an investment strategy and right funding and employee preparation on the consequences of the termination.

  • EMPLOYEE PENSION PLAN COMMUNICATION. Burns, John E. // Industrial Management;Apr74, Vol. 16 Issue 4, p1 

    Editorial. Presents the requirements for submission of information regarding employee pension benefit plans and deferred profit sharing plans to the U.S. Department of Labor. Clarity of eligibility; Computation of benefits; Definition of the disposition of employee contributions.

  • Pension Risk Transfer: Buy-Ins and Longevity Swaps.  // Best's Review;Sep2015, Vol. 116 Issue 5, p29 

    The article discusses the use of buy-ins and longevity swaps in pension risk transfer (PRT) in the U.S. The advantages of buy-ins include absence of one-time settlement charges that arise in buyouts, the offset of mortality and interest rate risk and non-elimination of the premium. The transfer...

  • Anatomy of a Deal.  // Best's Review;Sep2015, Vol. 116 Issue 5, p31 

    The article reports on the pension risk transfer (PRT) undertaken by telecommunication company Motorola Solutions Inc. to Prudential Insurance Co. of America in 2014 in the U.S., which is considered as the largest deal in history. The terms of the deal are discussed including the distribution of...

  • 'A Real Opportunity'. Green, Meg // Best's Review;Sep2015, Vol. 116 Issue 5, p34 

    An interview with Phil Waldeck, senior vice president and head of Pension and Structured Solutions business of insurance company Prudential Financial Inc., is presented. Topics include the trends in pension risk transfer (PRT) in the U.S., Great Britain and Canada, the response of the insurance...

  • Tapping Nest Eggs. LINDORFF, DAVE // Treasury & Risk;Oct2008, p23 

    The article focuses on the concerns of workers that they will have less funds for retirement with the rising 401(k) withdrawals and borrowing in the U.S. Most of retirement plans offer debit cards to allow workers to borrow up to one-half of 401(k) plan assets since 2003 but such borrowing does...

  • THE PRIVATE RETIREMENT SYSTEM AND ITS EFFECT ON THE LABOR MARKET.  // Monthly Labor Review;Jan74, Vol. 97 Issue 1, p67 

    Examines the impact of pension and profit-sharing plans on the labor market in the United States according to a reported by Robert Taggart III.

  • On the Determinants of Defined Benefit Pension Plan Conversions. Kapinos, Kandice // Journal of Labor Research;Jun2009, Vol. 30 Issue 2, p149 

    This study utilizes pension plan level 5500 data from the Department of Labor and Internal Revenue Service to investigate the determinants of traditional defined benefit plan conversion to hybrid cash balance plans during the 1990s. Incorporating the possibility of plan termination instead of...

  • Transferring Risk. Lewis, Angelo John // Best's Review;Sep2015, Vol. 116 Issue 5, p27 

    The article examines the factors that affect the growth of pension risk transfer (PRT) in the U.S. as of 2015. Topics include the offering of lump sum pensions by plan sponsors to remove unwanted pension liabilities, the shift of defined benefit plans in favor of defined contributions and the...


Read the Article


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

Try another library?
Sign out of this library

Other Topics