Special Report on
Frozen Pension Plan
Frozen Pension Plan - Trends
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(Social Security Administration, October 2009). This article uses a microsimulation model to estimate how freezing all remaining private-sector and one-third of all public-sector defined benefit (DB) pension plans over the next 5 years would affect retirement incomes of baby boomers. Alternatives to Frozen Defined Benefit Pension Plans (Bureau of Labor Statistics, U.S. Department of Labor, August 2009). The Bureau of Labor Statistics (BLS) recently began collecting data on frozen defined benefit pension plans, including details pertaining to the percent of workers participating in frozen plans, benefit accruals, and enrollment ...
On June 25, 2010, President Obama signed into law the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, which the House of Representatives passed the previous evening and the Senate passed on June 18, 2010. This long-awaited funding relief is welcome news for employers that sponsor defined benefit plans, but it is important to note that the law places some limits on the relief. Furthermore, the significance of this funding relief may vary substantially from plan to plan. This Bulletin summarizes the major elements of the funding relief that applies ... Read More
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The ESRCC Frozen Annuity... We Can Can Give, But We Can ...