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PBO (Pension Benefit Obligation)

Employment glossary definition of PBO (Pension Benefit Obligation).

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Floor Offset Plan

Employment glossary definition of Floor Offset Plan.

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Defined Contribution Plan

Employment glossary definition of Defined Contribution Plan.

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Age-Weighted Profit Sharing Plan

Employment glossary definition of Age-Weighted Profit Sharing Plan.

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IRS Releases Notice 2012-76 - Cumulative List of Changes in Plan...

Notice 2012-76 should be used by plan sponsors and practitioners submitting determination letter applications from February 1, 2013, through January 31, 2014.

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Retirement Benefits: Federal

The section helps HR professionals understand different types of retirement plans and the regulatory requirements associated with administering such plans.

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2016 Pension Plan Limits, 401(k) Deferral Limit Unchanged

The Internal Revenue Service (IRS) has announced the tax year 2016 cost-of-living adjustments affecting dollar limitations on benefits and contributions under qualified retirement plans and other...

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