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Pension Benefit Guaranty Corporation

Editat de Stan Dupont
en Limba Engleză Hardback – 30 iun 2013
This book provides background and analysis of the premiums charged by the Pension Benefit Guaranty Corporation (PBGC), which is a government-owned corporation that was created in 1974 to protect the retirement income of participants in private-sector, defined benefit (DB) pension plans. When a company terminates a DB pension plan that does not have enough assets to pay 100% of the promised benefits, PBGC pays, in accordance with statute and up to a maximum yearly dollar amount, the benefits to participants in the terminated plan. In FY2012, 887,000 individuals received $5.5 billion in benefit payments from PBGC. An additional 614,000 workers will receive benefits when they retire. PBGC consists of two insurance programs: (1) a multi-employer pension program, which protects the benefits of 10.3 million participants in collectively bargained DB pensions in which several employers make contributions, and (2) a larger single-employer pension program, which protects the benefits of 33.4 million participants in DB pensions operated by one employer for its eligible employees.
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Specificații

ISBN-13: 9781628081077
ISBN-10: 1628081074
Pagini: 116
Dimensiuni: 166 x 241 x 13 mm
Greutate: 0.36 kg
Editura: Nova Science Publishers Inc

Cuprins

Preface; Proposals to Change Pension Benefit Guaranty Corporations (PBGC) Premium Structure: Issues for Congress; Pension Benefit Guaranty Corporation: Redesigned Premium Structure Could Better Align Rates with Risk from Plan Sponsors; The Pension Benefit Guaranty Corporation & Single-Employer Plan Terminations; Index.