TY - JOUR T1 - Plan Termination: <em>Should I File an IRS Determination Letter Request?</em> JF - The Journal of Investing SP - 33 LP - 37 DO - 10.3905/joi.2018.27.supplement.033 VL - 27 IS - supplement AU - David Geloran AU - Jonathan E. Flitter Y1 - 2018/10/31 UR - https://pm-research.com/content/27/supplement/33.abstract N2 - 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 ER -