Pension Plan Termination: Part One—First Things First
December 15, 2017
Making the decision to terminate a pension plan is no simple matter. A decision to terminate can affect many teams and stakeholders; include many moving parts; and face regulatory, budgetary, and timing constraints. This is the first article in a series of articles that will guide plan sponsors through the advanced planning ahead of a plan termination. So, what should plan sponsors know up front?