Read online or download a free book: Priving Sector Pensions: Federal Agencies Should Collect Data And Coordinate Oversight Of Multiple Employer Plans
Publisher: CreateSpace Independent Publishing Platform (12 Aug. 2013)
By: US Government Accountability Office (Author)
Book format: pdf doc docx mobi djvu epub ibooks (*An electronic version of a printed book that can be read on a computer or handheld device designed specifically for this purpose.)
Under Title I of the Employee Retirement Income Security Act of 1974 (ERISA), employers are permitted to sponsor two broad categories of pension plans. They are (1) defined benefit plans—:in which employers generally maintain a fund to provide a fixed level of monthly retirement income based on a formula specified in the plan—:or (2) defined contribution plans—:in which retirement income is based on employer and employee contributions and the performance of investments in individual employee accounts. 6 These experts included a representative of a pension consumer rights organization: a representative of a nonprofit, nonpartisan, retirement research organization: representatives of a private law firm specializing in employee benefits: representatives of a membership organization dedicated to retirement plan professionals: and the author of a book and journal article on multiple employer benefit arrangements. A MEP may be a defined benefit plan or a defined contribution plan.
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