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Plan Termination: Should I File an IRS Determination Letter Request?

David Geloran and Jonathan E. Flitter
The Journal of Investing Fall 2018, 27 (supplement) 33-37; DOI: https://doi.org/10.3905/joi.2018.27.supplement.033
David Geloran
is a senior consultant at BCG Pension Risk Consultants in Braintree, MA
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Jonathan E. Flitter
is of Counsel at Maselan & Jones, P.C. in Boston, MA
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Abstract

For sponsors of defined benefit (“DB”) plans considering plan termination, analysis of the pros and cons of filing an Application for Determination Upon Termination with the IRS should encompass the financial and legal implications, including tradeoffs related to “legal certainty,” in particular. Such tradeoffs are the result of the IRS’s Favorable Determination on such an Application against potential, intervening financial risks related to fluctuations in credit/fixed income markets, as well as market performance of a DB plan’s underlying assets.

TOPICS: Pension funds, legal/regulatory/public policy, risk management

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The Journal of Investing: 27 (supplement)
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Plan Termination: Should I File an IRS Determination Letter Request?
David Geloran, Jonathan E. Flitter
The Journal of Investing Oct 2018, 27 (supplement) 33-37; DOI: 10.3905/joi.2018.27.supplement.033

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Plan Termination: Should I File an IRS Determination Letter Request?
David Geloran, Jonathan E. Flitter
The Journal of Investing Oct 2018, 27 (supplement) 33-37; DOI: 10.3905/joi.2018.27.supplement.033
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  • Article
    • Abstract
    • WHAT IS A DETERMINATION LETTER?
    • POTENTIAL BENEFITS OF FILING FOR A DETERMINATION LETTER
    • POTENTIAL COSTS OF FILING FOR A DETERMINATION LETTER
    • MAKING A DECISION
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