Private Pensions: Clarity of Required Reports and Disclosures Could Be Improved

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By Charles A. Jeszeck (au)
Year: 2013
Pages: 88
Binding Paperback
ISBN 978-1-4578-5249-7

Product Code: 1457852497

Description

The private sector pension system in the U.S. represents trillions of dollars in assets and is a key source of financial security for millions of Americans. To promote transparency and enhance retirement security, legislation and regulations require that plan sponsors provide numerous reports to the Department of Labor (Labor), Internal Revenue Service (IRS), and Pension Benefit Guaranty Corporation (PBGC), and numerous disclosures to plan participants. This report examined (1) the reports and disclosures pension plans are required to make to government agencies and plan participants; (2) the ways, if any, reports to agencies may be inefficient or ineffective, and (3) the ways, if any, disclosures to participants may be inefficient or ineffective. Tables and figures. This is a print on demand report.

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