Pension Plan Terminations: Excess Asset Strategies and Considerations

Please join us for an hour-long webinar addressing key legal and strategic considerations when managing excess plan assets following a pension plan termination.

The program will provide an overview of the termination process including annuitization considerations, examine how surplus assets arise, and explain the general prohibition on reversions and the related excise tax framework.

TOPICS WILL INCLUDE:

• Permissible uses of surplus assets following a plan termination
• Practical considerations for navigating potential reversions
• How to approach the continued operation of an overfunded plan

CLE credit in CA, FL, IL, NY*, PA, TX, VA and WA is currently pending approval. Credit in CT and NJ is pending approval (via reciprocity). CLE credit is not available for the viewing of recorded sessions.

*This program qualifies for Newly Admitted Attorneys

Those seeking CLE credit in any other state may be provided with a General Certificate of Attendance and may apply independently.

CLE Questions?

Please contact CLECreditRequest@morganlewis.com.