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Expert Analysis

Paying Plan Benefits After Normal Retirement Age: A Primer

By Elizabeth Kennedy and Brian Dougherty (April 3, 2019, 12:14 PM EDT) -- Since the 2015 beginning of the U.S. Department of Labor's initiative investigating large defined benefit plans and the timeliness with which they pay benefits to terminated vested employees, it has become apparent that the DOL is interested not only in when benefits begin, but in how a plan participant is made whole if benefits begin after normal retirement age. Accordingly, defined benefit plan sponsors should be encouraged to review their plan provisions and plan operation to ensure that they comply with the governing rules....

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