At-Risk Plan

Business, Legal & Accounting Glossary

Definition: At-Risk Plan


At-Risk Plan


Full Definition of At-Risk Plan


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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At-Risk Plan. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. November 30, 2021 https://payrollheaven.com/define/at-risk-plan/.
Chicago Manual of Style (CMS):
At-Risk Plan. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/at-risk-plan/ (accessed: November 30, 2021).
American Psychological Association (APA):
At-Risk Plan. PayrollHeaven.com. Retrieved November 30, 2021, from PayrollHeaven.com website: https://payrollheaven.com/define/at-risk-plan/

Definition Sources


Definitions for At-Risk Plan are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 19th November, 2021 | 0 Views.