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  • Small Plan Issues
    exist, do defined-benefit plans still serve the objectives of small plan sponsors, target-benefit plans ... plans. Defined benefit plans=DB plans;Employee Retirement Income Security Act=ERISA;Internal Revenue Service=IRS;Pension ...

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    • Authors: Gerald Dominic Facciani, Robert D Lebenson, William Wilson
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Pensions & Retirement>Pension legislation and regulation