Business, Legal & Accounting Glossary
As defined by the Pension Protection Act of 2006, a single-employer defined benefit pension plan that is subject to minimum funding ERISA’s requirements. Pension plans with over 500 participants that are less than 80% funded (on a four year phased-in basis) or 70% funded for the preceding year are deemed to be at-risk.
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This glossary post was last updated: 19th November, 2021 | 0 Views.