Russell Investments' popular Corporate Pension Finance Handbook was created to help bridge the gap between the worlds of corporate officers and pension staff. In this supplemental handbook, our authors have concentrated on a specific type of pension plan: those that have frozen benefit accruals as an early step on the path towards eventual plan termination.
Updated to address industry trends and regulations in key areas such as:
- Increases in PBGC premiums
- The growth of the annuity market
- The concept of "plan hibernation"
The Frozen Plan Handbook is meant to serve as an illustrative guide for those who have already frozen—or are considering freezing—their pension plan.
A look inside
The handbook follows a hypothetical company, "Three Peaks Equipment" and their employees, Charlene, Holly, and Daniel as they journey through the investment and management of a frozen plan.