The Pension Marriage Penalty

Price, Margaret
April 1999
Treasury & Risk Management;Apr99, Vol. 9 Issue 3, p55
Discusses the difficulties in managing the retirement plans of employees belonging to companies that merged. Mix of defined-benefit (DB) plans and defined-contribution and nonqualified plans that have to be assimilated; Postmerger scenarios that may confront companies; Risk associated with acquiring a company that has an underfunded DB plan. INSET: The Pros and Cons of Merging Separate Plans.


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