Proposals and Issues Relating to the Financial Condition of the Pension Benefit Guaranty Corporation (PBGC): Scheduled for a Hearing Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance on September 25, 1992
U.S. Government Printing Office, 1992 - Defined benefit pension plans - 19 pages
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account is charged account to offset accumulated funding deﬁciency actuarial assumptions actuarial cost method actuarial present value Administration proposal alternative account amortized argue bankruptcy beneﬁt increases beneﬁt is contingent beneﬁt liabilities beneﬁt pension plan beneﬁt security billion changes in actuarial charges and credits collective bargaining contingent event beneﬁts deduction deﬁned beneﬁt pension deﬁned beneﬁt plan determined employer contribution ERISA excess experience losses ﬂat beneﬁt ﬂexibility fully funded funded current funding standard account insufﬁcient interest rate Internal Revenue Code Internal Revenue Service losses from changes minimum contributions minimum funding requirements minimum funding rules minimum funding standard normal cost past service liability PBGC guarantee PBGC reports PBGC’s percent plan amendment plan funding plan participants plan termination plan year beginning plan’s assets present law provides beneﬁts quired reﬂect single-employer plan tion underfunded plans unfunded beneﬁt unfunded current liability unfunded liabilities unfunded new liability unfunded old liability unless the plan unpredictable contingent event