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Side-by-Side Chart of Current Law and PPA Provisions: Single-Employer Funding and Cash Balance Plans (PDF)
Groom Law Group 
Aug. 30, 2006 37 pages; very nice. Topics covered: Minimum Required Contribution and Funding Shortfall; Determination of Liabilities; Valuing Plan Assets; Credit Balances; Benefit Restrictions; Deferred Compensation Restrictions; Lump Sum Distributions; Deductible Amounts; Enhanced Disclosure; PBGC Premiums; PBGC Guarantees and Other PBGC-Related Changes; Cash Balance and Other Hybrid Plans; Transfer of Excess Pension Assets; and Miscellaneous and Plan Amendments. MORE >> |
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