A retirement plan to which no new contributions are being made. Previous contributions remain in employee accounts until distribution. A frozen plan must be maintained as long as funds remain.
Related information about frozen plan:
- What is frozen plan? definition and meaning
Definition of frozen plan: A retirement plan to which no new contributions are being made. Previous contributions remain in employee accounts until distribution.
- Frozen Plan | Retirement Dictionary
Mar 20, 2009 ... For purposes of the top heavy rules, a frozen plan is one in which benefit accruals have ceased but all assets have not been distributed to ...
- Managing your Frozen Pension Plan: A New Paradigm - Aon
And, as we begin to think of the frozen plan as a financial obligation, our ... Managing an active plan versus a frozen plan differs only in the treatment of the ...
- An Analysis of Frozen Defined Benefit Plans - Pension Benefit ...
Dec 21, 2005 ... from 2003 through 2005 that touched on the frozen plan issue. These studies all have shortcomings, however. Those conducted by the ...
- Frozen Plan Amendments - Internal Revenue Service
Aug 4, 2012 ... Employee Plans Compliance Unit (EPCU) - Featured Project - Frozen Plan Amendments. Why did I receive an EPCU Compliance Check Letter ...
- Revenue Ruling 2003-65, Frozen Plan; Additional Accruals; Vesting ...
Jun 23, 2003 ... Section 411.—Minimum. Vesting Standards. Frozen plan; additional accruals; vest- ing service. This ruling states that the freez- ing of accruals ...
- RETIREMENT PLAN STRATEGIES
minimize frozen plan costs heading into a plan termination. However, there are a few caveats and considerations to work through before deciding how and when ...
- ASSET ALLOCATION FOR A FROZEN PLAN - NEPC
Expected changes in income statement ac- counting. • Evolving views on the benefit promise and the ongoing switch to DC plans. • Increased scrutiny of ...