Retirement: Defined Benefit Plans & PBGC
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
Official Source Documents
April 19, 2012 — Moving Ahead for Progress in the 21st Century (MAP-21) Act (H.R. 4348), as Passed by House (Does Not Include Pension Funding Stabilization)
April 16, 2012 — CRS Report: Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet (Includes Funding Stabilization Analysis)
March 29, 2012 — Rebuild America Act (Harkin)
March 14, 2012 — Moving Ahead for Progress in the 21st Century (MAP-21) Act (S. 1813), as Passed by Senate, including Pension Interest Rate Reform (Page 1472)
March 14, 2012 — Manager's Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), including Pension Interest Rate Reform (Page 83)
February 15, 2012 — Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813)
February 15, 2012 — Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), Finance Division
February 15, 2012 — Official Summary of Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), Finance Division
July 26, 2011 — Pension Technical Modifications Act (H.R. 2656)(Kind)
December 18, 2010 — PRA Technical Corrections Amendment to H.R. 4915
December 3, 2010 — The Middle Class Tax Cut Act (S.A. 4727)
December 3, 2010 — Senate Finance Committee Summary of the Middle Class Tax Cut Act (S.A. 4727)
December 2, 2010 — the Public Employee Pension Transparency Act (H.R. 6484)
October 18, 2010 — GAO Report, PRIVATE PENSIONS: Changes Needed to Better Protect Multiemployer Pension Benefits
September 16, 2010 — Job Creation and Tax Cut Act (Baucus), Including PRA Technical Corrections
September 16, 2010 — Official Summary of Job Creation and Tax Cut Act (Baucus), Including PRA Technical Corrections
September 16, 2010 — Modifications to Job Creation and Tax Cut Act (Baucus), Including PRA Technical Corrections
July 28, 2010 — Senate Tax Extenders Amendment to the Small Business Jobs Act (H.R. 5297), Including Technical Corrections to H.R. 3962
July 28, 2010 — Senate Substitute Amendment to the Small Business Jobs Act (H.R. 5297)
July 27, 2010 — Official Summary of Senate Substitute Amendment to the Small Business Jobs Act (H.R. 5297)
June 18, 2010 — Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act (H.R. 3962)
June 18, 2010 — Senate-Passed Pension Funding Relief Language
May 28, 2010 — American Jobs and Closing Tax Loopholes Act (H.R. 4213), as Passed by House
May 28, 2010 — Final House Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 28, 2010 — Updated Official Summary of the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 28, 2010 — Joint Tax Committee Summary of the Updated Manager's Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 28, 2010 — Updated Joint Tax Committee Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 27, 2010 — Manager's Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — House Substitute Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — Preliminary CBO Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — Preliminary Joint Committee on Taxation Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — House Substitute Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — Preliminary CBO Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 21, 2010 — Preliminary Joint Committee on Taxation Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
May 20, 2010 — Official Summary of the American Jobs and Closing Tax Loopholes Act (H.R. 4213)
April 13, 2010 — Labor Secretary Hilda Solis Letter to Congress Regarding Pension Funding Relief and Defined Contribution Plan Fee Disclosure
March 23, 2010 — Create Jobs and Save Benefits Act (S. 3157)(Casey)
March 10, 2010 — American Workers, State, and Business Relief Act (H.R. 4213), as Passed by Senate
March 9, 2010 — Isakson-Cardin Pension Funding Relief Amendment to H.R. 4213
March 1, 2010 — Senate Substitute Amendment to H.R. 4213, the American Workers, State, and Business Relief Act (Baucus)
February 22, 2010 — Grassley funding amendment to HIRE Act
February 11, 2010 — Draft of Hiring Incentives to Restore Employment (HIRE) Act (Baucus- Grassley)
October 27, 2009 — Preserve Benefits and Jobs Act (Pomeroy-Tiberi)
October 27, 2009 — Section-by-Section Summary of the Preserve Benefits and Jobs Act (Pomeroy-Tiberi)
October 27, 2009 — Fact Sheet on the Preserve Benefits and Jobs Act (Pomeroy-Tiberi)
August 27, 2009 — Discussion Draft of Pension Funding Relief Legislation (Pomeroy)
August 27, 2009 — Section-by-Section Summary of Draft Pension Funding Relief Legislation (Pomeroy)
July 30, 2009 — Pension Benefit Guaranty Corporation Governance Improvement Act (S. 1544)
April 22, 2009 — Savings Recovery Act (Boehner)
April 22, 2009 — Official Summary of the Savings Recovery Act
January 23, 2009 — Group Letter to Congress on Additional Pension Funding Reform
December 10, 2008 — Worker, Retiree, and Employer Recovery Act (H.R. 7327)
November 20, 2008 — Senate PPA Technical Corrections Measure (H.R. 3361)
November 20, 2008 — Bush Administration Concerns about the Pension Funding Relief Bill
October 24, 2008 — Joint Tax Committee Report on Present Law and Background Relating to Valuing Assets in Defined Benefit Pension Plans
July 23, 2008 — GAO Report: DEFINED BENEFIT PENSIONS: Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges
June 26, 2008 — Pension Protection Technical Corrections Act of 2008 (H.R. 6382)(Rangel/Miller)
May 22, 2008 — The Pension Protection Act ERISA Amendments (Andrews)
May 22, 2008 — Floor Statement of Rep. Rob Andrews Introducing The Pension Protection Act ERISA Amendments (H.R. 6142)
April 9, 2008 — Employees' Pension Security Act (H.R. 5754)
March 12, 2008 — House floor debate on PPA technical corrections
March 11, 2008 — Pension Protection Technical Corrections Act (H.R. 3361)
March 11, 2008 — House Ways and Means Committee Description of the Pension Protection Technical Corrections Act (H.R. 3361)
December 19, 2007 — Pension Protecton Technical Corrections Act (S. 1974), as passed by Senate
November 15, 2007 — Joint Tax Committee Description Of The Tax Technical Corrections Act (H.R. 4195)
November 15, 2007 — Tax Technical Corrections Act (H.R. 4195)
October 17, 2007 — Bill to Delay the Effective Date of the PPA Funding Rules (H.R. 3868) (Pomeroy-Cantor)
August 3, 2007 — Pension Protection Technical Corrections Act (H.R. 3361)
August 3, 2007 — Joint Tax Committee Description of The Pension Protection Technical Correction Act (S. 1974)
August 3, 2007 — The Pension Protection Technical Correction Act (S. 1974)
August 3, 2007 — Highlights of the Pension Protection Technical Correction Act (S. 1974)
October 23, 2006 — Congressional Research Summary Report for Congress: Summary of the Pension Protection Act of 2006
August 16, 2006 — Senate Floor Statements During Debate of Pension Protection Act (H.R. 4)
August 4, 2006 — Joint Tax Committee Technical Explanation of the Pension Protection Act (H.R. 4)
August 3, 2006 — Senate summary of HR 4
August 2, 2006 — CBO Letter to Senator Enzi on Budget Effects of Pension Protection Act (H.R. 4)
August 2, 2006 — Republican Policy Committee Notice on Pension Protection Act (H.R. 4)
July 28, 2006 — Education and the Workforce Committee Summary of the Pension Protection Act (H.R. 4)
July 28, 2006 — Ways and Means Committee Summary of the Tax/Trade Provisions of the Pension Protection Act (H.R. 4)
July 28, 2006 — Pension Protection Act (H.R. 4)
May 10, 2006 — Tax Increase Prevention and Reconciliation Act (H.R.4297) Conference Agreement
May 10, 2006 — Official Summary of Tax Increase Prevention and Reconciliation Act
May 3, 2006 — Rep. Miller's Motion to Instruct Conferees on H.R. 2830 (Executive Compensation)
April 7, 2006 — Floor Statement of Senate Minority Leader Reid on Pension Reform Conference
March 31, 2006 — FASB Exposure Draft on Pension and Other Postretirement Obligations
March 21, 2006 — Rep. Phil English (R-PA) "Dear Colleague" Letter Regarding Transition Time in Pension Reform Bill
March 16, 2006 — Senator Gordon Smith Letter to Pension Bill Conferees
March 13, 2006 — "Dear Colleague" Letter from Senators Carl Levin (D-MI) and George Voinovich (R-OH) regarding Pension Funding Reform
March 8, 2006 — Joint Committee on Tax side-by-side of pension bills
Council Materials
May 15, 2012 — Group Letter to Congress Urging Defined Benefit Funding Interest Rate Stabilization
April 10, 2012 — Funding Stabilization: Stabilizing the Input Versus Stabilizing the Output
April 4, 2012 — Council Questions and Answers Regarding Defined Benefit Plan Funding Stabilization Legislation
March 28, 2012 — Proposal to Increase PBGC Premiums: Myths and Facts
February 3, 2012 (Originally Prepared October 19, 2011) — Defined Benefit Pension Plan Funding Proposal: Raising Revenue and Saving Jobs by Resolving a Conflict Between Pension Policy and Economic Policy
November 11, 2011 — Talking Points on PBGC Deficit: A Non-Event on the Horizon
November 2, 2011 — Group Letter to Congress Opposing PBGC Premium Proposal
October 13, 2011 — ACTION ALERT: PBGC Premiums
July 22, 2011 — ACTION ALERT: Contact Congress Regarding PBGC Premiums and Deficit
July 12, 2011 — Council Testimony before Senate HELP Committee on the Importance of Pensions
July 5, 2011 — Council Letter to Congress Regarding PBGC Premium Proposal (House version | Senate version)
July 5, 2011 — Myths and Facts: PBGC Deficit and Premium Proposals
April 4, 2011 — Group Letters to Senate and House Regarding PBGC Premiums
December 1, 2010 — Council Testimony Regarding the PBGC Before the Senate HELP Committee
September 3, 2010 — Pension Funding Relief Technical Corrections and Guidance Needed
July 7, 2010 — Updated Council Summary of Single-Employer Plan Funding Relief Legislation
May 27, 2010 — Summary of House and Senate Single-Employer Plan Funding Relief Legislation
May 18, 2010 — Council Letter to House Regarding Pension Funding Relief
March 9, 2010 — Council Summary of Revised Senate Funding Legislation
February 25, 2010 — Council Summary of Pension Funding Relief Provisions in the Draft HIRE Act
February 4, 2010 — Estimated 2010 Defined Benefit Plan Required Contributions and Credit Balances: Survey Data and Analysis from Mercer
January 19, 2010 — Group Letter to Congress Urging Defined Benefit Funding Relief Legislation
January 11, 2010 — ACTION ALERT: Sign Joint Company Letter Urging Enactment of Defined Benefit Funding Relief
December 22, 2009 — Group Letter to President Urging Defined Benefit Funding Relief Legislation
December 8, 2009 — ACTION ALERT: Contact Congressional Committee Members, Urge Enactment of Defined Benefit Funding Relief
November 10, 2009 — Updated Summary of Leading Single Employer Funding Relief Proposals (Courtesy of Davis and Harman)
October 30, 2009 — Jobs in Peril: Assessing the Impact of Increases in Defined Benefit Plan Funding Obligations on Employment During an Economic Recession
October 1, 2009 — Council Testimony on Defined Benefit Pension Funding Relief before House Ways and Means Committee
October 1, 2009 — Group Company Letter to Congress Urging Defined Benefit Pension Funding Relief
July 29, 2009 — Group Letter to Congress Urging Defined Benefit Pension Relief
June 22, 2009 — Specific Defined Benefit Plan Funding Proposals
May 20, 2009 — Specific Defined Benefit Plan Funding Proposals
May 8, 2009 — Group Letter to Secretary Geithner Urging Pension Funding Relief
April 30, 2009 — ACTION ALERT: Sign joint company letter urging Treasury to address defined benefit funding issues
March 23, 2009 — ACTION ALERT: Contact legislators to urge enactment of pension funding legislation
March 16, 2009 — ACTION ALERT: Urge legislators to enact pension funding legislation
March 16, 2009 — Examples Highlighting Need for Additional Pension Funding Relief (Courtesy of Hewitt Consulting)
March 16, 2009 — The Future of Defined Benefit Plan Funding under PPA, the Recovery act and Relief Proposals (Courtesy of Watson Wyatt Consulting)
February 20, 2009 — Actuarial/Consultant Letters to Congress Regarding Pension Funding Issues
February 2, 2009 — ACTION ALERT: Urge legislators to enact pension funding legislation
January 30, 2009 — Council Letter to Congress Urging Pension Funding Measures
January 29, 2009 — Council Pension Funding Proposals
January 13, 2009 — ACTION ALERT: Sign joint company letter urging legislators to enact pension funding relief legislation now
January 2, 2009 — Council Talking Points: Legislation Needed to Address Funding Crisis
December 9, 2008 — Actuarial/Consultant Letters to Congress Regarding Pension Funding Issues
- To House Ways and Means Committee
- To House Education and Labor Committee
- To Senate Finance Committee
- To Senate HELP Committee
December 12, 2008 — Key Technical Corrections in the Worker, Retiree, and Employer Recovery Act (H.R. 7327)
December 8, 2008 — ACTION ALERT: Urge legislators to enact pension funding relief legislation now
December 8, 2008 — Group Letter to Congress on Needed Pension Funding Reform
December 4, 2008 — Council Letters to Congress Refuting Administration's Pension Funding Concerns:
November 20, 2008 — Council Letter to House and Senate Leadership Regarding Pension Funding Relief
November 18, 2008 — ACTION ALERT: Urge Lawmakers to Enact Pension Funding Legislation
November 18, 2008 — Talking Points on Defined Benefit Pension Funding Relief
October 29, 2008 — Group Letter to House Education and Labor Committee on Needed Pension Funding Reform
October 29, 2008 — Group Letter to House Ways and Means Committee on Needed Pension Funding Reform
September 24, 2008 — Council Letter to Congress Urging Defined Benefit Plan Measures as part of Financial Relief Proposal
September 22, 2008 — Council Letter to Senate Leadership Urging Passage of PPA Technical Corrections Legislation
July 8, 2008 — Council Letter to House Urging Passage of PPA Technical Corrections Bill
March 12, 2008 — Council Letter to House Leadership Urging Asset Smoothing Clarification with PPA Technical Corrections
November 29, 2007 — Multiemployer Pension Plan Provisions of the Pension Protection Act
November 1, 2007 — Group Letters to Pomeroy/Cantor Supporting Inclusion of H.R. 3868 in Tax Extenders Package: Pomeroy | Cantor
November 1, 2007 — Council Comments to Ways and Means Committee on H.R. 3361, technical corrections to the Pension Protection Act
May 24, 2007 — First Amendment of the U.S. Troop Readiness Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act (H.R. 2206)
May 3, 2007 — Council Testimony before House HELP Subcommittee on Needed Modifications to the Pension Protection Act
October 25, 2006 — Updated Draft List of Guidance and Technical Correction Issues for Single-Employer Defined Benefit Plans
October 5, 2006 — Council Chart Comparing Defined Benefit Plan Funding and Hybrid Plan Issues to Current Law
July 31, 2006 — Pension Bill (H.R. 4) Summary, Courtesy of Mercer Human Resource Consulting
July 24, 2006 — Checklist Letter for Pension Reform Conference Conferees
July 18, 2006 — Council/ERIC letter to Conferees on Transition, Hybrids and Funding
July 10, 2006 — Council Letter to Pension Bill Conferees
June 19, 2006— ACTION ALERT: New Developments on At-Risk Liability
June 16, 2006 — Council testimony submitted to Senate Banking Committee on FASB exposure draft
May 31, 2006 — PENSION POINTERS No. 7: Credit Balances
May 15, 2006 — PENSION POINTERS No. 6: A Fresh Look at the PBGC
April 25, 2006 — PENSION POINTERS No. 5: Averaging and Smoothing
April 3, 2006 — PENSION POINTERS No. 4: Myths and Facts Regarding Recent Press Coverage of Pension Reform
March 31, 2006 — PENSION POINTERS No. 3: Calculation of At-Risk Liability
March 28, 2006 — PENSION POINTERS No. 2: Credit Rating
March 20, 2006 — Urge Your Senators to sign on to Levin-Voinovich "Dear Colleague" letter addressing pension funding reform
March 20, 2006 — Council Letter to Pension Bill Conferees
March 17, 2006 — PENSION POINTERS No. 1: Funding Rules
March 9, 2006 — Talking Points on Multiemployer Plans
March 6, 2006 — Council Views with Respect to Funding Legislation
February 23, 2006 — Chart Comparing Prohibited Transaction Rules in Retirement Bill (H.R. 2830/S. 1783) (Courtesy of Groom Law Group)
February 17, 2006 — Retirement Bill Update (PowerPoint Presentation)
January 25, 2006 — Council Side-by-Side Chart Comparing Retirement Bills (H.R. 2830/S. 1783), Administration Proposals and Current Law
Official Source Documents
February 9, 2012 — PBGC Policy Statement: Premium Penalty Relief for Certain Delinquent Plans
December 22, 2011 — PBGC Policy Statement: Premium Changes Based On Recharacterization of Contributions
November 29, 2011 — IRS Notice 2011-96: Sample Plan Amendment for Section 436
September 14, 2011 — PBGC Notice Providing Premium Penalty Relief and Alternative Premium Funding Target Election Relief
June 30, 2011 — GAO Report: Pension Benefit Guaranty Corporation: Asset Management Needs Better Stewardship
March 11, 2011 — PBGC Proposed Regulation on Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
December 17, 2010 — IRS Notice 2011-03: Funding Relief for Single-Employer Pension Plans under PRA 2010
December 3, 2010 — PBGC Technical Update 10-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2011 Plan Years
November 30, 2010 — IRS Notice 2010-77: Extension of Deadline to Adopt Certain Retirement Plan Amendments
November 29, 2010 — IRS Notice 2010-83: Funding Relief for Multiemployer Defined Benefit Plans
November 18, 2010 — DOL Proposed Regulations Regarding Annual Funding Notice for Defined Benefit Plans Rule
November 18, 2010 — DOL Fact Sheet Regarding Annual Funding Notice for Defined Benefit Plans Rule
November 18, 2010 — DOL Model Annual Funding Notice: Single-employer Plan | Multiemployer Plan
September 1, 2010 — FASB Exposure Draft: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80), Disclosure about an Employer's Participation in a Multiemployer Plan
July 30, 2010 — IRS Notice 2010-55: Alternative Amortization Schedule for Single-Employer Plans under Pension Reform Act
July 30, 2010 — IRS Notice 2010-56: Special Funding Rules for Multiemployer Plans under Pension Reform Act
June 23, 2010 — IASB Frequently Asked Questions on Defined Benefit Pension Plan Accounting
June 16, 2010 — Plain Language Version of GASB's Preliminary Views on Reporting and Accounting for Pension Obligations
June 16, 2010 — GASB's Preliminary Views on Reporting and Accounting for Pension Obligations
June 16, 2010 — PBGC Technical Update 10-2 Regarding Relief for Variable Rate Premium Filing Issues
June 7, 2010 — PBGC Response Regarding Variable Rate Premium Filings
May 20, 2010 — Congressional Letter to PBGC Regarding Variable Rate Premium Issues
May 10, 2010 — OMB Proposed Regulations on Cost Accounting Standards and PPA
April 29, 2010 — IASB Exposure Draft: Defined Benefit Plans
April 29, 2010 — IASB Proposed Amendments to IAS19
April 29, 2010 — IASB Table of Concordance for Defined Benefit Plan Exposure Draft
April 13, 2010 — PBGC Letter to Council Regarding Variable Rate Premium Issues
December 29, 2009 — IRS Announcement 2010-03: Automatic Approval of Changes in Funding Method for Takeover Plans and Changes in Pension Valuation Software
November 23, 2009 — PBGC Request for Public Comment: Purchases of Irrevocable Commitments
November 23, 2009 — PBGC Proposed Regulations on Reportable Events
October 15, 2009 — Treasury/IRS Final Regulations on Defined Benefit Plan Funding and Benefit Restrictions
September 25, 2009 — IRS Employee Plans News Special Edition: Upcoming Funding Regulations and Guidance
March 31, 2009 — IRS Employee Plans News: Plans May Use Reasonable Interpretation in Selecting a Yield Curve
March 31, 2009 — GAO Report: Defined Benefit Pensions, Survey Results of the Nation's Largest Private Defined Benefit Plan Sponsors
March 27, 2009 — IRS Notice 2009-31: Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA
March 16, 2009 — IRS Notice 2009-22: Asset Valuation under Section 430(g)(3)(B) as amended by WRERA
March 16, 2009 — PBGC Final Regulations on Annual Financial and Actuarial Information Reporting
March 16, 2009 — PBGC Final Rule on PPA Section 4010 Annual Financial and Actuarial Information Reporting
February 11, 2009 — DOL Field Assistance Bulletin 2009-1: Model Funding Notices
February 11, 2009 — DOL Single-Employer Plan Model Funding Notice
February 11, 2009 — DOL Multiemployer Plan Model Funding Notice
January 23, 2009 — Revisions to FASB Statement #132 Regarding Disclosure of Asset Classes Held in Pension Plans
November 19, 2008 — PBGC Final Regulations on Disclosure to Participants of Distress Terminations
September 3, 2008 — IRS Notice 2008-73 Providing Transition Relief for Small Pension Plans
April 24, 2008 — Congressional Budget Office Report on PBGC Investment Strategy
April 11, 2008 — IRS Proposed Regulations on Determination of Minimum Required Pension Contributions
March 21, 2008 — FASB Proposal for Transparent Disclosure of Alternative Investments Held in Post-Retirement Benefit Plans
March 14, 2008 — IRS Multiemployer Plan Funding Guidance
February 20, 2008 — PBGC Proposed Regulations on Annual Financial and Actuarial Information Reporting
January 31, 2008 — IRS Notice 08-21: Extension of Guidance Effective Dates
January 8, 2008 — IRS Notice 2008-17: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
December 28, 2007 — IRS Proposed Regulations on Measurement of Assets and Liabilities for Pension Funding Purposes
December 28, 2007 — IRS news release announcing pension funding proposed regulations
October 9, 2007 — IRS Notice 2007-81 Regarding Interest Rate Modification
August 28, 2007 — Treasury/IRS Proposed Regulations on Benefit Restrictions for Underfunded Pension Plans
June 28, 2007 — GAO Report: Conflicts of Interest Involving High-Risk or Terminated Plans Pose Enforcement Challenges
May 31, 2007 — PBGC Proposed Rule on Variable Rate Premiums
May 23, 2007 — IRS Proposed Mortality Tables for Determining Present Value
May 21, 2007 — IRS final regulations on 411(d)(6) pension plan distributions at normal retirement age
March 13, 2007 — IRS Notice 2007-28 on Certain Deduction Limits under the PPA
January 29, 2007 — IRS Notice 2007-14: Description of Benefits Permitted to be Provided in Qualified Defined Benefit Plans
January 9, 2007 — Council Letter to Treasury Regarding PPA Smoothing and Averaging Rules
December 22, 2006 — IRS Notice 2007-8 on In-Service Benefits Permitted to be Provided at Age 62 by a Pension Plan
November 15, 2006 — Pension Benefit Guaranty Corporation (PBGC) News Release of FY 2006 Deficit
November 15, 2006 — Pension Benefit Guaranty Corporation (PBGC) FY 2006 Annual Management Report
October 2, 2006 — IRS Notice 2006-89 Regarding Transition Relief for Indian Tribal Governments
September 29, 2006 — Summary of FASB Statement No. 158
September 29, 2006 — FASB Statement No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans
Council Materials
April 24, 2012 — Council Letter to IRS Requesting Guidance for Frozen Plan Transition Approaches
March 29, 2012 — Memorandum: New Developments under ERISA Section 4062(e)
September 26, 2011 — Group Letter to PBGC Regarding Filing Issues
June 24, 2011 — Group Letter to PBGC Regarding Concerns with Premium Filing Review
March 22, 2011 — ACTION ALERT: PBGC Premiums Issue
October 1, 2010 — Benefits Briefing Presentation Slides: Multiemployer Pension Plans (Courtesy of The Segal Company and Venable LLP)
September 6, 2010 — Group Comment Letter to IASB on Proposed Amendments to IAS 19
September 6, 2010 — Concerns with IASB Proposed Amendments to IAS 19
March 31, 2010 — Council Letter to PBGC Regarding Variable Rate Premium Issues
January 22, 2010 — Council Comment Letter to PBGC on Reportable Events
January 22, 2010 — Council/ACLI Comment Letter to PBGC on Irrevocable Commitments Prior to Standard Termination
October 15, 2009 — Short Summary of the Treasury/IRS Final Regulations on Defined Benefit Plan Funding and Benefit Restrictions
January 13, 2009 — Council Letter to Treasury Regarding 430(h)(2) Issues
March 27, 2008 — Council Comment Letter to Treasury/IRS on Measurement of Assets and Liabilities for Pension Funding Purposes
September 19, 2007 — Letters to Treasury/Congress Regarding Asset Smoothing
September 5, 2007 — GRIST InDepth: Funding Strategies for DB Plans to Avoid Lump-sum and Accrual Restrictions (Courtesy of Mercer Human Resource Consulting)
August 27, 2007 — Council Comment Letter to IRS on Proposed Regulations on Mortality Tables for Determining Present Value
July 30, 2007 — Council Comments to PBGC regarding Proposed Regulations on Variable Rate Premiums
May 11, 2007 — Group Letter to DOE on Contractor Benefits Costs
May 11, 2007 — Council Letter to Department of Energy on Contractor Pension and Medical Benefits Cost Challenges
May 11, 2007 — Council comment letter on Notice 2007-14: Description of Benefits Permitted to be Provided in Qualified Defined Benefit Plans
September 20, 2006 — List of Technical Corrections and Regulatory Issues under Pension Protection Act (Draft)
Official Source Documents
October 30, 2007 — McCullough v. Aegon (IA Northern District)
Council Materials
July 16, 2008 — Council amicus brief in McCullough v. Aegon
February 14, 2007 —Council Amicus Brief in Xerox Corp. Retirement v. Miller, et al.
Ten reasons to doubt PBGC's reported deficit
November 15, 2011
Forthcoming PBGC deficit announcement a "non-event"
November 14, 2011
Employer-sponsored retirement plans play vital role in ensuring national, personal financial security
September 15, 2011
Proposals to increase PBGC premiums on companies based on flawed assumptions about agency's 'deficit' July 29, 2011
Strengthened communication between PBGC, its customers essential for encouraging voluntary pension plan system
December 1, 2010
Council applauds passage of pension funding relief; long-term solutions critical for retirement security
June 24, 2010
Passage of pension funding relief a crucial step toward economic recovery, but long-term solutions still needed
May 28, 2010
Obama Administration support for funding relief a promising sign for defined benefit plan sponsors
April 15, 2010
With Multi-Billion Dollar Pension Funding Deadline Fast Approaching, Business and Labor Prepare for Hard Hit
March 24, 2010
Senate pension funding relief measure saves jobs, but more work remains
March 9, 2010
New video calls on Congress to act on pension funding relief
February 19, 2010
Dropping pension funding relief provisions from jobs bill a serious mistake, will cost jobs and slow economic recovery
February 12, 2010
Council applauds inclusion of pension funding relief provisions in Senate jobs legislation
February 11, 2010
Pension funding relief legislation needed now
February 4, 2010
Congressman Earl Pomeroy (D-ND) to join with business & labor leaders to highlight urgent need for action on overlooked bipartisan issue
February 2, 2010
Cash Balance Plans · Savings Initiatives · Miscellaneous Retirement
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
