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Series

The Catholic University of America, Columbus School of Law

Retirement Security Law

1993

Articles 1 - 1 of 1

Full-Text Articles in Law

Defined Benefit Plan Funding: How Much Is Too Much?, Regina T. Jefferson Jan 1993

Defined Benefit Plan Funding: How Much Is Too Much?, Regina T. Jefferson

Scholarly Articles and Other Contributions

Ideally, the role of policymakers is to make laws which effectuate change consistent with public interest. However, in order for policy makers to meet this demand, it is necessary for them to identify distinct issues and their respective causes and long term effects. In furtherance of this goal, as it relates to the issue of accelerated funding of qualified defined benefit plans, this Article will address the following questions: (1) whether it is practical to separate the concept of accelerated funding from impending plan termination, (2) whether the removal of excess assets from terminating plans can be deterred in ways ...