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The IRS Takes Aim at De-Risking of Defined Benefit Plans

Many defined benefit plan sponsors are looking for ways to reduce the on-going liability and the volatility of the annually required contributions to their defined benefit plans, which is sometimes referred to as “de-risking.”  One de-risking strategy involves offering lump-sum payouts to retirees in pay status as a replacement of their annuity payments.  This strategy […]

KH
Former Associate