Detail Small Retirement Plans Face Funding Dilemma   Oleh:  Podleski, James ; Paleveda, Nicholas Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 207 no. 5 (May 2009), page 26. Topik: Pension Protection Act of 2006 (PPA); Benefit Plans; Contribution Plan Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Many traditional defined benefit pension plans are underfunded due to market declines. As a result, barring congressional action, they could face future excise taxes ranging from 10% to 100% of the underfunded amounts as mandated by the Pension Protection Act of 2006 (PPA). Funding liabilities are especially difficult for smaller plans whose sponsors typically have fewer options to make up shortfalls caused by rapid declines in plan assets. This article reviews key laws and regulations impacting defined benefit plans and explores options available to plan sponsors and their advisers. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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