Defined Benefit Plans: Periodic Notices | Practical Law

Defined Benefit Plans: Periodic Notices | Practical Law

A Practice Note discussing periodic notices, including annual notices, that must be provided by defined benefit pension plans under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) and accompanying regulations. This Note provides an overview of the annual funding notice, the individual statement to separated participants with deferred vested retirement benefits, and the periodic benefits statement.

Defined Benefit Plans: Periodic Notices

Practical Law Practice Note w-002-0470 (Approx. 10 pages)

Defined Benefit Plans: Periodic Notices

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note discussing periodic notices, including annual notices, that must be provided by defined benefit pension plans under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) and accompanying regulations. This Note provides an overview of the annual funding notice, the individual statement to separated participants with deferred vested retirement benefits, and the periodic benefits statement.