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Distributions - misc


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Can Ford's Lump-Sum Buyout Technique Work for Other Pension Plan Sponsors?
[Guidance Overview] A Bridge Too Far: Early Retirement Exception from 10% Tax Was Available from Participant's 401(k), But Not After IRA Rollover
Commenters Say Qualified Longevity Annuity Contract Rules Should Allow More Options (PDF)
Ex-Government Officials Refuse to Cooperate with Delphi Pension Probe
401(k)s Making Lifetime Monthly Payments Might Be Future of Retirement Design
Some Ford Retirees Facing Major Pension Decision: Take or Reject Buy-Out Offer
IRS Proposals for Encouraging Longevity Annuities Might Not Impress 401(k) Sponsors
PBGC to Request Comments on Information Collection for Locating and Paying Participants
Young Workers Want Guaranteed Income Option in 401(k) Plans
Examining Income Replacement During Retirement in a DC Plan System (PDF)
10 Sources of Income in Retirement
[Official Guidance] Text of Final PBGC Regs on Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (PDF)
Are Variable Annuities a Good Investment?
Should You Choose a Lifetime Annuity at Retirement?
[Guidance Overview] Despite Husband's Beneficiary Designation, Second Wife Not Entitled to Annuity When Husband Never Divorced First Wife
Income Tax Strategies as You Get Older: Retirement Tax Tips at Ages 59-1/2, 69-1/2 and Beyond
ERISA Advisory Council to Examine Disability Coverage, Retirement Income and Beneficiary Designations (PDF)
Reviewing Your 401(k) Plan's Hardship Distribution Procedures
Factors to Use When Considering a Defined Pension Benefit Buyout Offer from Your Employer (PDF)
Buyout Offer is Risky Gamble for Ford's Pension Plan
N.Y. State Pension Comptroller Continues Criticism of 401(k) Option for Public Employees
[Opinion] Text of Comments by Committee of Annuity Insurers on Proposed Qualifying Longevity Annuity Contract Regs (PDF)
[Opinion] Text of Comments by Investment Company Institute on Proposed Required Minimum Distribution Exception for Longevity Annuity Contracts (PDF)
[Opinion] Text of Comments by ASPPA on Proposed Changes to IRS Regs on Purchase of Qualifying Longevity Annuity Contracts Under DC Plans
[Official Guidance] Text of IRS Rev. Rul. 2012-13 for Federal Rates; Adjusted Federal Rates; Adjusted Federal Long-Term Rate and the Long-Term Exempt Rate
Another Reason for Offering Annuity-Type Distributions From 401(k) Plans: Cognitive Impairment of Older Participants
When Should Workers Take a Pension Buyout?
Road Trip: Traversing the Country in a Yellow VW Bus to Advocate 401(k) Reform
[Opinion] Text of Comments by Eight Women's Organizations and the Pension Rights Center on Proposed IRS Regs for Lifetime Retirement Income Options (PDF)
[Opinion] ERIC Offers Recommendations to Improve Treasury Lifetime Income Guidance
[Opinion] Text of Comments by American Benefits Council to IRS on Proposed Regs on Longevity Annuity Contracts (PDF)
[Opinion] Text of Comments by American Benefits Council to IRS on Proposed Regs on Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under DB Plans (PDF)
[Opinion] Ford's Retiree Cashout: A Trap for the Unwary
[Guidance Overview] Terminated Employees of Successor Employer Not Entitled to Separation Benefits under Prior Employer's Pension Plan
[Opinion] Text of Comments by Insured Retirement Institute on Proposed Regs on Longevity Annuity Contracts (PDF)
Benefits and Challenges of Offering Retirement Income Strategies in Your DC Plan
[Opinion] Text of Comments by ASPPA on Proposed Modifications to Minimum Present Value Regs for Partial Annuity Distribution Options under DB Plans
Ford Aims to Trim Pension Risk by Buying Out Salaried Retirees and Former Employees
How Social Trends in Marriage Duration Affect Women's Eligibility for Social Security Wife and Widow Benefits (PDF)
Text of U.S. Census Bureau Summary Report on State and Locally Administered Pensions, 2010 (PDF)
Ford's Lump-Sum Buy-Out Offer Is a First for a U.S. Pension Plan
Pensions for Elected State Officials: Target for Reform?
Ford Offers Retirees a Lump Sum Pension Buy-Out
Retirement Plan Sponsor, Union and Plan Administrator Sued by Hundreds of Former Employees; Fraud is Alleged
[Guidance Overview] Post-Distribution Enforcement of Waiver of Benefits Does Not Violate ERISA
'Can't We All Just Get Along?' -- Combining DB and DC Retirement Plans to Minimize Longevity Risk (PDF)
Palm Beach Lowers Employee Retirement Benefits
Teachers' Union-Supported Proposal to Ohio Legislature Would Raise Employee Contributions, Lower Benefits
Senate Votes Down Forced Retirement for Postal Service Employees
Operational Changes in Defined Benefit Plans for Plan Sponsors to Consider in 2012: Making Lump Sum Payments
Official Summary of the 2012 Annual Reports of the Social Security and Medicare Boards of Trustees
Are Public Pension Obligations Debt, or Are They Values?
[Guidance Overview] Federal Agencies Work Hard to Provide New Lifetime-Income Options for Qualified Plans
Financial Impact on Governments and Institutions of People Living Longer (PDF)
[Guidance Overview] Some Non-U.S. Retirement Plans Exempted from FATCA by Proposed IRS Regulatios (PDF)
[Guidance Overview] Fiduciaries Can Consider Impact on Whole Plan When Responding to One Participant's Demand for Benefits
Reasons Why Employees Can Benefit from Using IRAs and 401(k) Contributions to Defer Income Until Retirement
Investment Costs Hit Retirees with Double Whammy
[Official Guidance] Text of IRS Notice 2012-29: Proposed Guidance on In-Service Distributions from Governmental Retirement Plans (PDF)
Illinois House Panel Wants to Make It Harder for State, Local Plans to Juice Up Pensions

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