Private Pensions: Impact of Vesting and Minimum Benefit and Contribution Rules in Top-Heavy Plans
HRD-90-4BR
Published: Oct 23, 1989. Publicly Released: Oct 23, 1989.
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Highlights
Pursuant to a congressional request, GAO provided information about tax reform legislation's effects on the vesting status of participants in top-heavy pension plans, in which more than 60 percent of benefits or contributions go to company owners or other key employees.
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Eligibility criteriaEmployee retirement plansInvestmentsMathematical analysisPrivate sectorRetirement benefitsPensionsService creditTax lawTax reform