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Environmental Influences on Private Pension Plans
Benefit Plan Objectives
Defined Contribution versus Defined Benefit Plans
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accrued benefit actuarial cost method allocation amount annual annuity contract apply assumptions average basis beneficiary benefit formula benefit pension plan cash Chapter CODAs compensation corporate coverage credited death benefit deductible deferred defined benefit pension defined benefit plan defined contribution plan described determined discussed distribution earnings elective eligible employee benefit employer contributions employment ERISA ESOP established example exceed excess FASB 87 fiduciary funding standard guaranteed HCEs increase individual insurance company Internal Revenue Internal Revenue Code Internal Revenue Service investment limit loan maximum money purchase plan NHCEs nondiscrimination normal cost normal retirement age OASDI paid participant participant's payments PBGC pension benefit percent period permitted plan assets plan termination plan's portfolio premium private pension profit sharing plans qualified plan requirements retirement benefits retirement plan savings plans SERP Social Security specific sponsor spouse supplemental liability tax law taxable trust fund plans unfunded vested