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accounting, assesses, cash, funding, issues, pension, plan, plans, risks, taxation, types, withdrawals
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Essay (General) # 22375 :: Pension Plans
Assesses a fully-insured, defined-benefit plan. Discusses the hHistory of plans, types, taxation and accounting issues, funding, cash value, withdrawals and risks.
Written in 1995; 5,175 words; 22 sources; $ 135.95
From the Paper:
"THE FULLY-INSURED DEFINED-BENEFIT PENSION PLAN: HISTORY, DESCRIPTION, AND ASSESSMENT OF 412(I)

Introduction
A wide variety of pension plan types exists in the United States. While the pension plan types are designated by textual descriptions (such as defined-benefit, defined-contribution, and other functional descriptions), numerical designations based on the section of the Internal Revenue Code that regulated pension plans for federal income tax purposes also are widely used. This research focuses on the Section 412(I) pension plan type, which is a fully-insured, defined-benefit plan (Fitzpatrick and Fisher, 1991, p. 52).

The history of the fully-insured, defined-benefit pension plan is reviewed in this research. As this plan type is ..."

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