Defined Benefit Plans
(Page under construction)



Administrative Requirements
Miliman Outline of applicable deadlines (single employer plan)
PBGC Reportable Events 2013 proposed regulation

Cash Balance Plans
2016.1.29 Proposed regulations eliminating individual rate groups
Individual rate groups may be out under 2016 proposed regulations - Ascensus

November 2015 cash balance regulations
Cash-balance plan proposed regulations
Groom article on whipsaw elimination and other PPA issues

Special defined benefit plan issues
Notice 2007-6
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7




Bifurcated plans: lump sum and partial annuity
Journal of accountancy explanation
2016 Final regulations: effective 1/1/17

Closed Defined Benefit Plans
Notice 2015-28 temporary extension of deadlines

Deduction limits for single employer plans (IRC 404(o)
IRC website


IRS Qualification and funding rules

MAP-21 explained: Littler

2010 special funding rules: IRS Notice-55

Eligible Charity Plans

Section 436 sample amendment / Notice 2011-96
Eligible Charity Plans and funding relief / IRS Notice 2011-3
ASPPA slides on AFTAP restrictions

CSEC plans explained & Notice 2015-58
Notice 2015-58



Segal explanation of new funding rules (2009)

IRS cash-outs
No more lump sum settlements for persons in pay status: Notice 2015-49
Groom describes Notice 2015-49
Groom article describing how to derisk (prior to Notice 2015-49)

IRS Suspension of benefits Notices
ASPA explanation Part 1
ASPA explanation Part 2

Rev Rul. 81-140
IRS web site

IRS section 415
ASPA slides (2012) on 415 issues
Milliman article

PBGC
New 4062(e) legislation
2015 ABA colloquy with PBGC


PBGC Reportable Events
2015 New PBGC reportable event regulations
2015 FAQs from PBGC
McDermott Guidance
Reportable event regulations (2009)
New premium rules (2012)

Termination and freeze
204(h) final regs and preamble

Accounting
ASPA 2004 paper: single employer plans


Cash balance plans

Wear-away not disclosed, so A + B remedy granted: Osberg v. Footlocker (SD NY)

Thompson v SC Johnson (whipsaw)

Ruppert v. Alliant Energy Cash Balance Pension Plan (W.D. Wis., No. 3:08-cv-00127-BBC, 8/24/12 (whipsaw)


PBGC and employer liability
private equity funds not liable for DB liabilities of portfolio companies (Proskauer article)
Sun Capital Partners III, LP v. New England Teamsters and Trucking Industry Pension Fund, Civ. Action No. 10-10921-DPW (D. Mass. Oct. 18, 2012)


ESOPs
1099-Rs - Nancy Dittmer
1099-Bs - BenfitsLink discussion


Governmental Plans (special rules not shown above)