CRS Report: Defined Benefit Pension Reform for Single-Employer Plans (PDF)

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CRS Report: Defined Benefit Pension Reform for Single-Employer Plans (PDF)
Congressional Research Service [CRS]

July 15, 2005

37 pages. Excerpt: "This report outlines the complex current law governing the funding of single-employer defined benefit pension plans. It discusses the role of the PBGC in insuring pension benefits, the structure of the premiums that single-employer plans must pay the PBGC, and the benefits guaranteed by the PBGC in exchange for the payment of premiums. The report also describes reporting and disclosure requirements that apply to plans." [Report RL32991, Jul. 14, 2005]

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