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2015 Planning for ERISA Single-Employer DB Plan Operations (PDF)
Buck 
Nov. 16, 2014
9 pages. "Implement benefit restrictions if funding shortfall or top 25 highly compensated employees rules apply.... Get set to trigger automatic payments.... Remind participants of any opportunity to name beneficiaries.... File Form 8955-SSA electronically.... Address foreign asset reporting obligations.... Evaluate the need for plan amendments -- and deadlines.... Make sure your summary plan description matches your plan document.... Evaluate funding trends.... Consider mortality and other assumptions.... Map investments to liabilities or 'de-risk.' "
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