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These include most defined contribution (DC) retirement plans, PBGC-covered multiemployer pension plans (MEPPs), and small professional organizations’ DB plans. The final rule applies to plans- other than MEPPs- that terminate on or after January 1, 2018, and gives DC plan sponsors the option to transfer the assets to the PBGC rather than to establish individual retirement accounts at a financial institution for the missing participants.

Contacts

Milliman Employee Benefits Research Group

Milliman Employee Benefits Research Group

Contacts

Milliman Employee Benefits Research Group

Milliman Employee Benefits Research Group