Given that limitation on the use of pension plan resources, an overall net pension liability for an agent multiple-employer defined benefit pension plan
would not be meaningful, or could even be misleading.
Making this tool available to our pension clients helps them deal with one of their major challenges and underscores RBC Dexia's commitment to defined benefit pension plan
Nearly 30 percent of uniformed employees who participated in a defined benefit pension plan
had a terminal earnings formula flat rate of 2.
United's IAM members are the airline's only employees to successfully negotiate a defined benefit pension plan
in bankruptcy, the multi-employer IAM National Pension Plan.
The improved health of the typical US defined benefit pension plan
is due largely to the year's strong equity market returns, according to Aaron Meder, UBS Global Asset Management's Head of Asset Liability Investment Solutions in the Americas.
In TAM 9935062, the employer, whose fiscal year ended June 30, maintained a single-employer defined benefit pension plan
has subpoenaed four banks for data on the defined benefit pension plan
of Aloha's machinists union, the Associated Press reported.
These findings are from interviews with 147 CFOs and Managing Directors, of which 71, or 48 percent, have a defined benefit pension plan
96-1, Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27, is effective for fiscal years beginning after June 15, 1996, or as early as the date a defined benefit pension plan
adopted GASB Statement no.
Controlled groups/other plans: The IRS SEP document may not be used (1) unless all members of a controlled or affiliated service group adopt the SEP, (2) if the employer currently maintains any qualified plan or (3) if the employer ever maintained a defined benefit pension plan
Journal Register Company (NYSE:JRC) today announced that, effective January 1, 2007, the Company is introducing a new retirement plan and changing its defined benefit pension plan
for non-union employees.
In 1993, the Supreme Court held that an employer's contribution of unencumbered property to a qualified defined benefit pension plan
, in satisfaction of the employer's funding obligation, was a "sale or exchange" and, therefore, a prohibited transaction (Keystone Consolidated Industries, Inc.