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Difference between Settlement and Curtailment in Pension Plan?

On occasion, an employer may end a pension plan. When a plan is ended, it is a pension plan settlement; the obligation to the pensionable group is settled by transferring assets to a trustee, and any deficiencies in funding are remedied.If the settlement is partial, which means the pension plan continues but a company decides to down-size the company which results in lay off employees, this is called curtailment.Gains and losses that arise from settlement or curtailment are not subject to amortization. Settlements relate to employees who are no longer with the company and Average Remaining Service Period (ARSP) is zero, gains and losses are recognized immediately.


Can you borrow money from your pension plan?

Can you borrow against money from your pension plan?


Who is the plan administrator for Continental Employees Pension Plan?

QuestionContinental Can in Toronto, Ontario Canada. who is administering the pension plan?Answer


Is 401k considered a pension plan?

I don't mean to be snide...but it depends on whose asking! Honestly, different places define things differently. In some general speak it is a pension plan...but in many others, it is a retirement plan as differentiated from a pension plan.


Can you put lawsuit settlements into your pension plan?

Cam you put lawsuit settlements into a pension plan?


Who do you contact about Strawbridge and Clothier pension plan?

For Social Security pension, you must be of the proper age, which is dependent on when you were born. For a company pension plan, contact


What is a president plan?

what is the presindents pension plan


What is the population of Ontario Teachers' Pension Plan?

Ontario Teachers' Pension Plan's population is 800.


Standard brands inc did it have a pension plan that vested after ten years?

did peek freans have a pension plan


Where is Sybron International Corporation Pension Plan Administratior?

Where is Sybron International Corporation Pension Plan Administratior?


What law covers Employee contribution on pension plan?

what law covers the employee contribution on pension plan


Who contact for strawbridge and clothier pension plan?

i would like to know who to contact for my s c pension plan