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Excerpt from Practical Guidance

Expert Analysis

A Guide To Terminating PBGC-Insured Benefit Plans

By Edward Thomas Veal (August 15, 2018, 11:26 AM EDT) -- This article traces the standard termination process of a defined benefit plan insured by the Pension Benefit Guaranty Corp., or PBGC, in approximately chronological order, from the issuance of the notice of intent to terminate to the filing of the plan's final Form 5500.[1] It provides an overview of the process with practical guidance at each stage to complete the liquidation of the plan by distribution of benefits through the purchase of annuity contracts and by making lump-sum payments....

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