This is a very conservative rate that leads to a high pension liability value. Sellers start negotiations by proposing that plan liabilities be valued using a going-concern ABO basis. In negotiations, in an attempt to reach agreement on liability valuation, it is not unusual for buyers and ...
The article reports on the transfer of employees to defined benefit pension plans in the United States. A discussion is presented about the investment in equity funds offered by 401(k) plan. The author offers advice on the management of retirement portfolios and the benefits from a defined ...
TRANSFERRING OUT OF 401(k) PLANS.(employees moving funds to defined benefit pension plans)Zall, Milton
TRANSFERRING OUT OF 401(k) PLANSSome employees are switching to defined benefit pension plans. What's going on? MILLIONS OF...By ZallMiltonStrategic Finance