Issues and Proposals Relating to the Financial Condition of the Pension Benefit Guaranty Corporation (PBGC): Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means, on February 4, 1993
U.S. Government Printing Office, 1993 - Defined benefit pension plans - 25 pages
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Accounting Ofﬁce accumulated funding deﬁciency actuarial assumptions actuarial cost method actuarial present value amortized amount necessary Bankruptcy Code beneﬁt increases beneﬁt is contingent beneﬁt pension plan beneﬁts accruing billion changes in actuarial Code and ERISA contingent event beneﬁts current liability percentage December 31 deﬁned beneﬁt pension deﬁned beneﬁt plan determined employer contribution excess excise tax experience losses ﬁnancial condition ﬁrst day ﬁscal full funding limit funded current liability funding method funding standard account funding waivers hidden liabilities interest rate losses from changes minimum funding requirements minimum funding standard moral hazard normal cost past service liability PBGC guarantee PBGC’s exposure Pension Protection Act period plan amendment plan participants plan sponsors plan termination plan year beginning plan’s present law proposal reﬂect shutdown beneﬁts solvency maintenance requirement speciﬁed supplemental cost tion U.S. General Accounting underfunded plans underfunding reduction requirement unfunded liabilities unfunded new liability unfunded old liability unpredictable contingent event