Termination of thrift and stock bonus plans

Beier, Emerson
April 1969
Monthly Labor Review;Apr69, Vol. 92 Issue 4, p68
Academic Journal
Discusses results of a survey conducted by the U.S. Internal Revenue Service on the termination of retirement plans involving pension and profit-sharing plans from 1955-1965. Influence of economic conditions on plan mortality; Factors influencing the termination of pension and profit-sharing plans; Differentiation of stock bonus plans from other types of plans.


Related Articles

  • Retroactive disqualification of pension or profit sharing plans. Knight, Lee G.; Knight, Ray A. // CPA Journal;Jul96, Vol. 67 Issue 7, p32 

    Explains the impact of the Internal Revenue Service's (IRS) policy on the tax consequences of retroactive profit-sharing or pension plans. IRS challenge of qualified status of plans already approved; Analysis of cases where the tax court upheld the IRS' right to retroactively disqualify defined...

  • Minimum distribution delay option.  // Practical Accountant;May97, Vol. 30 Issue 5, p66 

    Reports on the US Internal Revenue Service ruling on employees' option to defer commencement of benefit distributions under a qualified plan. Lack of amendment to the plan to provide for the option; Upcoming guidance for the retroactive amendment of the plan by the employer.

  • At last: The heat is off these pension plans. Rose, Joan R.; Potter, Debra // Medical Economics;8/21/95, Vol. 72 Issue 16, p125 

    Reports that the Internal Revenue Service has finally backed down in its pursuit of small defined-benefit plans that used conservative actuarial assumptions during the mid-1980s. Annual returns of as little as five percent; Government claims that sponsors were using low projections; Court...

  • Guidance on distributions from cash balance plans.  // Practical Accountant;Mar96, Vol. 29 Issue 3, p58 

    Describes the Internal Revenue Service guidance relating to the application of Sections 411 and 417(e). How it effect single sum distributions under defined benefit pension plans that are cash balance plans.

  • IRS announces maximum benefits.  // Business Insurance;1/9/95, Vol. 29 Issue 2, p4 

    Reports on the maximum annual pension benefit that an employer can fund through a defined benefit plan for 1995, according to the US Internal Revenue Service. Comparison of the maximum pension benefit in 1994 and 1995; Maximum salary deferral in 1995; Maximum contribution to a defined...

  • Cash balance regs on most-wanted list for IRS guidance. Gunsauley, Craig // Employee Benefit News;Mar1999, Vol. 13 Issue 3, p1 

    Reports that the Senate Finance Committee may hold a hearing in 1999 in a bid to prod the United States Internal Revenue Service (IRS) into offering employers guidance on designing cash balance and other hybrid defined benefit plans. Reason companies preferred cash balance; Main objections of...

  • IRS curtails lump-sum payouts in DB plans. GLADYCH, PAULA AVEN // Employee Benefit Adviser;Sep2015, Vol. 13 Issue 9, p41 

    The article reports on the propose amended regulations by the U.S. Internal Revenue Service (IRS) and Treasury Department which aims to eliminate the lump-sum payouts options for retirees who received retirement benefits from its defined benefit (DB) pension plans.

  • IRS to Discuss DB Plan Updates.  // Plan Advisor News;2014, p35 

    The article offers information on a webinar about defined benefit plan issues, hosted by the U.S. Internal Revenue Service (IRS) on September 18, 2014.

  • IRS offers system to correct errors in plan. Shlonsky, Patricia A. // Crain's Cleveland Business;03/30/98, Vol. 19 Issue 13, p23 

    Presents information on the Employee Plans Compliance Resolution System (EPCRS), which was introduced by the Internal Revenue Service (IRS) to correct errors in pension plans. Number of procedures the system includes; Identification of the procedures; Benefits of the system; Effective date in...


Read the Article


Sign out of this library

Other Topics