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5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.
The PBGC has issued interest rate assumptions used by the PBGC to determine whether a benefit is payable as a lump sum and to calculate lump sum amounts to be paid by the PBGC. The rate to be used by the PBGC in valuing lump-sum benefits under single-employer or multiemployer plans for valuation dates on or after September 1, 2011 will be 2.25%, which is the same as the August 2011 rate.
The PBGC has also issued the interest rate assumption based on its historical methodology for use by private-sector pension practitioners in determining lump-sum payments. The rate for valuation dates on or after September 1, 2011 will be 2.25%, which is the same as the August 2011 rate.
For more information, visit http://www.wolterskluwerlb.com/rbcs.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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