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PBGC's Updated Lump-Sum Methodology Will Affect Few Plans
Segal 
[Guidance Overview] Sept. 29, 2020 "The updated PBGC methodology will affect single-employer plans terminating in a distress or involuntary termination. It could also affect ongoing plans that provide: [1] A lump sum based on whichever provides a higher lump sum, the PBGC assumptions or the Code lump-sum rates. [2] Other optional forms of payment that use the PBGC assumptions as the applicable actuarial assumptions for conversion from the normal form of payment." |
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