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Time to Offer a Lump Sum Distribution Window in Your Corporate Pension Plan? (PDF)
Ekon Benefits 
June 10, 2016 "For all but very well-funded plans, the variable rate premium is the largest portion of the total premium and, based on the same level of unfunded liability, is projected to increase over 80% from 2015 to 2019. However, there is a variable rate per participant premium cap that is based on the headcount of the plan.... [L]owering the headcount, such as through lump sum windows, would lower both the variable rate premium and the per participant premium[.]" MORE >> |
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