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Lump sum
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Opinion Letter 90-05
PBGC, once it is appointed statutory trustee of a terminated plan, pays lump sums to participants entitled to small benefits.
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Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006
This Technical Update 07-3 provides guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination pursuant to ERISA section 4041, 1 with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and...
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Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008
This Technical Update expands guidance provided in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination pursuant to ERISA section 4041 1. This Technical Update applies to plans that terminate on or after the effective date of certain amendments to the law...