Defined Benefit Plans
(Page under construction)
IRS Qualification and funding rules
2010 special funding rules: IRS Notice-55
extension of time for Section 436 amendments
Segal explanation of new funding rules (2009)
PBGC
Reportable event regulations (2009)
Accounting
ASPA 2004 paper: single employer plans
Multiemployer Plan
Writers Guild home page
Multiemployer (special rules not shown above)
2010 necessary amendments: Segal analysis
2010 special funding rules: IRS Notice-5
6
Preservation of Access to Care funding relief (Prudential analysis)
First circuit confirms employer obligations to contribute 412 amount
Cash balance plans
Thompson v SC Johnson (whipsaw)
Governmental Plans (special rules not shown above)