Private Pensions: 'Top-Heavy' Rules for Owner-Dominated Plans

United States. General Accounting Office.

United States. General Accounting Office.

关键词: Government accountability -- United States.;    retirement security;    employment;    justice and law enforcement;    private pensions;   

RP-ID  :  HEHS-00-141
RP-ID  :  230587

美国|英语

来源: UNT Digital Library

【 摘 要 】

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed top-heavy rules in relation to other pension laws and regulations intended to ensure that workers benefit equitably from their pension plans, focusing on: (1) key differences between top-heavy rules and the general rules for nondiscrimination and vesting in contributions and benefits; (2) the most recent data available for GAO analysis on the characteristics of new plans that report being top-heavy; and (3) what is known about the overall effects of top-heavy rules on numbers of plans and participants and on employer costs."