Not rendering correctly? View this email as a web page here.

December 2018

The Inside Scoop on Pension Plan Termination

We’ll look at Findley’s PlanTermTM Financial Modeler, how to prepare the participant data needed, and tips to build consensus among stakeholders.

Webinar Image

Reminders of What’s New for Plan Sponsors in 2019

Retirement plan sponsors have a relatively short list of employee benefit changes that begin on or around January 1, 2019. However, some changes were announced so long ago that they could be easily forgotten.

Pension Liabilities to Decrease with Updated Mortality Scale

Mortality rates are improving at a slower rate than previously observed, leading to lower pension obligations for the next round of accounting measurements.
A similar decrease for funding, PBGC, and lump sums will follow in 2020.

401(k) Student Loan Benefits Still Around the Corner for Most

The Internal Revenue Service (IRS) recently gave employers and their advisors hope that attractive, affordable student loan debt assistance programs are just around the corner.

IRS Issues Proposed Regulations on Hardship Distributions

The proposed changes increase a participant’s access to hardship withdrawals and eliminate some burdensome administrative requirements.

2019 Employee Benefit Plan Limits

Check out the 2019 limits (and comparable 2018 figures) for various employee benefit plans and Social Security.

Government Pension Plans: Is the Plan Actuarially Sound?

This Findley white paper takes a deep dive into the simple phrase “actuarially sound” which can be a source of confusion for government entity stakeholders.

Government Pension Plans Whitepaper

Pension Accounting Changes Reduce Volatility and Increase Flexibility

Reorganization of how portions of net periodic cost are recognized in a pension plan sponsor’s income statement is effective for privately held entities beginning after December 15, 2018.

IRS Updates Model Tax Notices for Retirement Plan Eligible Rollover Distributions

Retirement plan administrators should review the notices they are currently using to see if they need updating.

Quick Links


Toll Free: ‌800.456.1360‌