Freezing Defined Benefit Plans | Practical Law

Freezing Defined Benefit Plans | Practical Law

A Practice Note providing a basic overview of the implications of freezing a defined benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) and explains some of the issues that can arise after the plan is frozen.

Freezing Defined Benefit Plans

Practical Law Practice Note 6-502-3611 (Approx. 18 pages)

Freezing Defined Benefit Plans

by David N. Levine and Lars C. Golumbic, Groom Law Group, Chartered with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note providing a basic overview of the implications of freezing a defined benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) and explains some of the issues that can arise after the plan is frozen.