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Text: Present Law & Background Re: Employer-Sponsored Defined Benefit Pension Plans and the PBGC (PDF)
Joint Committee on Taxation [JCT], U.S. CongressLink to more items from this source
[Official Guidance]
Mar. 2, 2005

81 pages. Excerpt: The Senate Committee on Finance has scheduled a public hearing on March 1, 2005, on issues relating to defined benefit pension plan funding and the Pension Benefit Guaranty Corporation ('PBGC'). This document, prepared by the staff of the Joint Committee on Taxation, provides a description of present law and background with respect to defined benefit plans and PBGC.

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