Pension Rights Center: Publications | Reports

Reports on Defined Benefit Plans

Retirement Readiness: What Difference Does A Pension Make? (National Institute on Retirement Security, May 2008). This brief reviews the evidence on the role defined benefit pensions play in ensuring that older Americans have the resources they need to be self-sufficient in retirement.

Lump-Sum Distributions Under the Pension Protection Act (Congressional Research Service, December 2007). The Pension Protection Act of 2006 (PPA, P.L. 109-280) established new funding requirements for defined benefit pensions. The PPA also modified the provisions of federal law that prescribe how the minimum permissible value of a lump-sum distribution from a defined benefit plan will be determined in 2008 and thereafter. It also established conditions under which payment of lump sums from defined benefit plans will be restricted. This report summarizes the provisions of the PPA that affect lump sums paid from defined benefit pension plans.

Why Have Defined Benefit Plans Survived in the Public Sector? (Boston College Center for Retirement Research, December 2007). While 401(k) plans now dominate the private sector, defined benefit plans remain the norm among state and local governments. Why have public sector employers not shifted from defined benefit plans to 401(k)s like their private sector counterparts?

Private Pension Plan Bulletin: Abstract of 2004 Form 5500 Annual Reports (Employee Benefits Security Administration, March 2007). This report, published annually, provides basic statistical data on the types of retirement plans offered, how many people participated in each type of plan, and the amount of assets in each type. The report also includes historical tables from 1975 to 2004.

An Update on Private Pensions (Boston College Center for Retirement Research, August 2006). This brief, which updates previous work, explores who is covered by a pension plan and who is not, how much retirees receive in pension income, and how pension coverage and receipt have changed over time.

Private Pension Plan Bulletin: Abstract of 2002 Form 5500 Annual Reports (Employee Benefits Security Administration, July 2006). This report, published annually, provides basic statistical data on the types of retirement plans offered, how many people participated in each type of plan, and the amount of assets in each type.

Milliman 2006 Pension Study (Milliman, April 2006). A study of 100 large U.S. corporations that sponsor defined benefit pension plans -- their funding status and the impact of these plans on corporate earnings.

Private Pensions: Information on Cash Balance Pension Plans (Government Accountability Office, October 2005). GAO analysis of the effects of converting from a traditional pension plan to a cash balance plan.

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