Tycor Benefit Administrators, Inc.
Heritage Pension Advisors, Inc.
Jordan & Associates Retirement Services
The Retirement Plan Company
Nicholas Pension Consultants
Retirement Learning Center
Nova 401(k) Associates
Abacus Retirement Solutions, LLC
Orange County Employees Retirement System
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|Pension Funding Reform: It's Time to Get the Rules Right (Part 1 of 2) (PDF)|
Prof. Kathryn J. Kennedy, John Marshall Law School, reprinted from TAX NOTES
Sept. 6, 2005
17 pages; reprinted here through permission by Tax Analysts, publishers of TAX NOTES. Excerpt: In [the first part of a] two-part article, the author explains how and why ERISA's historical pension funding rules-- although well-intentioned-- nevertheless led employers, such as United Airlines' parent UAL Corp., to have seriously underfunded pension plans, and the Pension Benefit Guaranty Corp. to assume billions of dollars of those unfunded liabilities.
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