Present Law and Background Relating to Employer-Sponsored Defined Benefit Pension Plans and the Pension Benefit Guaranty Corporation

Provides a description of present law & background with respect to defined benefit pension plan (DBPP) funding & the Pension Benefit Guaranty Corp. (PBGC). Contents: (1) The present-law rules relating to DBPP generally, incl. the rules applicable to qualified plans generally, special rules applicable to DBPP. (2) The present-law funding & deduction rules applicable to DBPP; (3) The pension insurance system & the financial status of the PBGC; (4) The President's FY 2006 budget proposal relating to funding & the PBGC; (5) Data relating to qualified retirement plans; & (6) Policy issues relating to DBPP & retirement income security, as well as the funding rules & the PBGC insurance program. Illustrations.Leonard, Barry is the author of 'Present Law and Background Relating to Employer-Sponsored Defined Benefit Pension Plans and the Pension Benefit Guaranty Corporation', published 2005 under ISBN 9781422300824 and ISBN 142230082X.