Tag Archives: Plan Termination

Termination of a Nonqualified Retirement Plan with a Traditional Defined Benefit Formula

A recent case from a federal court in the Northern District of Georgia provides an interesting perspective on the termination of a nonqualified retirement plan with a traditional defined benefit formula offering lifetime annuity payments. In Taylor v. NCR Corporation […]

Posted in Deferred Compensation, ERISA Litigation, Executive Compensation, Legal Updates, Non-qualified Retirement Plans | Tagged , , , | Leave a comment

Have Missing Participants? The DOL Says, “Google Them!”

Last week, the DOL released Field Assistance Bulletin 2014-01 which updated its 10-year-old guidance on how to deal with the accounts of missing or unresponsive participants and beneficiaries in a terminating defined contribution plan that does not have annuity options.  […]

Posted in Fiduciary Issues, Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , , , , , | Leave a comment