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Posted

Employee was hired after soft freeze date and another employee was hired before the soft freeze, but transferred to another location-not covered by this plan. Employer is saying that both of these members should continue to accrue a benefit in this plan because their contract stated that their pension should continue.

Posted

Even though you didn't ask a question, I will give you a question, that will lead to the answer.

What does the plan document say?

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Take note that a "contract" does not change the terms of the plan document.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

Take note that a "contract" does not change the terms of the plan document.

This detail is often a surprise to the parties who negotiated the contract.

Posted

Not a lawyer, but:

Watch out - amending the plan to permit a select group of otherwise frozen-out employees in (as may be required to carry out the contractual obligations to the two people) would likely be subject to coverage testing in some fashion.

Always check with your actuary first!

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