SECURE Act Testing Relief for Closed/Frozen Defined Benefit Plans

In recent years, many defined benefit (“DB”) pension plan sponsors have taken action to limit ongoing coverage and benefit accruals of their DB plans.  Over time these plans may have difficulty continuing to satisfy the nondiscrimination or minimum participation requirements applicable to tax-qualified pension plans.  Employers that continue to maintain DB plans, as well as their recordkeepers and consultants, may find that the SECURE Act’s new rules in this area will provide helpful flexibility.


Click here to read the full article.

Groom Law Group, Chartered

1701 Pennsylvania Avenue, N.W.
Washington, D.C. 20006

p: 202-857-0620

f: 202-659-4503

Follow us on

  • LinkedIn Social Icon

©2020 by Groom Law Group, Chartered. The information contained within is for informational purposes only and does not constitute legal advice. 

Disclaimer