This Section addresses Retirement Plans, Business Health Insurance, Disability Insurance, Group Life Insurance, Welfare Benefit Funds and VEBAs, Cafeteria Plans, Government Benefits.

Handouts

Qualified Plan Outline (KMPG)(Georgetown Law)

Chart on Participation and Coverage Testing

QP - Payments After the Death of Plan Participant

ESOPS

EEBS Links

Pension Benefit Guaranty Corporation

PBGC was created by the Employee Retirement Income Security Act of 1974 to encourage the growth of defined benefit pension plans, provide timely and uninterrupted payment of pension benefits, and keep pension insurance premiums at a minimum. Defined benefit pension plans promise to pay a specified monthly benefit at retirement, commonly based on salary and years on the job.