Category Archives: Termination

20 Questions on Terminations, Partial Terminations and Severance from Employment

Posted on August 24, 2011 by Administrator

How much do you know about terminations, partial terminations and severance from employment? Here is your chance to find out! Test your knowledge of IRS guidance on terminations, partial terminations and severance from employment by playing 20 Questions on Terminations, … Continue reading →

Posted in Distributions, Termination | Tagged , , | Leave a comment

Restating a Defined Contribution Plan Prior to Terminating

Posted on January 7, 2010 by Administrator

Now that the annual -6 Revenue Procedure has been released – Rev. Proc. 2010-6 – I’m starting to receive a lot of questions about Section 12.07 of that Rev. Proc. Does it really say that a terminating plan does not … Continue reading →

Posted in Restatements, Termination | 1 Comment

Termination Premiums are not Pre-Petition Claims Dischargeable in Bankruptcy

Posted on April 8, 2009 by Administrator

In PBGC v. Oneida, No. 08-2964-bk (CA 2nd, April 8, 2009), the Court of Appeals for the 2nd Circuit reversed the decision of the U.S. Bankruptcy Court for the Southern District of New York. The 2nd Circuit found that payments … Continue reading →

Posted in Defined Benefit, Litigation, Termination | Leave a comment