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Text of PBGC Proposed Regs: Title IV Treatment of Rollover from Defined Contribution Plan to Defined Benefit Plan
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Apr. 1, 2014

"This proposed rule would amend PBGC's regulations on allocation of assets and benefits payable in terminated single-employer plans to clarify the treatment of benefits resulting from a rollover distribution from a defined contribution plan or other qualified trust to a defined benefit plan, if the defined benefit plan was terminated and trusteed by PBGC. This proposed clarification of Title IV treatment of rollovers is part of PBGC's efforts to enhance retirement security by promoting lifetime income options."  MORE >>

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