Freezing Defined Benefit Plans

This Practice Note provides 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 (IRC) and explains some of the issues that can arise after the plan is frozen.

David N. Levine and Lars C. Golumbic, Groom Law Group, Chartered with Practical Law Employee Benefits & Executive Compensation


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