Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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CRS Report: Proposed Multiemployer Composite Plans -- Background and Analysis
Congressional Research Service [CRS] July 7, 2020 22 pages. "Composite plans are the third element of a 2013 proposal by representatives of an organization of multiemployer pension and health plans to reform multiemployer DB pension plans.... For employers, composite plans would offer several advantages over DB plans ... The composite plan proposal contains a procedure to address situations in which plan assets fall below a specified percentage of plan liabilities, such as could occur if there were investment losses. This realignment program includes proposed, though not mandatory, contribution increases and mandatory benefit reductions.' [R44722, updated Jul. 7, 2020] |
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