An Overview of Compliance for Pension Plans

August Baker, Dennis E. Logue and Jack S. Rader

in Managing Pension and Retirement Plans

Published in print November 2004 | ISBN: 9780195165906
Published online July 2005 | e-ISBN: 9780199835508 | DOI:
 An Overview of Compliance for Pension Plans

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This chapter presents an overview and interpretation of the major laws and regulations for both private and public pension plans. It focuses on three primary areas of compliance: the obligations related to reporting and disclosure; the funding requirements for defined benefit; and the requirements that a private pension plan must satisfy to count as a “qualified” plan under the tax code. The Sarbanes-Oxley Act of 2002 (SOX) is discussed, which has implications of which pension decision makers should be aware.

Keywords: pension plans; compliance; Sarbanes-Oxley Act; reporting; disclosure; funding; defined benefit plans

Chapter.  3121 words. 

Subjects: Financial Markets

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