HomeProductsPress CenterAuthors/AdvisorsTraining & Support
 
 

Recent Developments
Federal Tax Highlights
State Tax Highlights
Transfer Pricing
 
Selected Recent Legislation
and IRS Guidance
Pension Protection Act of 2006
Hurricane-Related Tax Relief
Tax Relief and Healthcare Act of 2006
 
Journals & Commentary
Insights and Commentary
International Tax Forum
Journal/Reports Highlights
International
Compensation Planning
Real Estate
Estates, Gifts & Trusts
 
Products
Request for Free Trial
Accounting Policy & Practice Series
BNA Tax & Accounting Center
News, Journals, Reports
BNA Software Products
2008 Catalog of Products & Services (PDF)
 
Productivity Tools
Quick Tax Reference
Tax Calendar
Useful Links
 
About BNA Tax & Accounting
About Us
Contact Us
 
 
Journals, Reports & Commentary

Featured Analysis
IRS Rules That Wall Street Cannot Buy Your Company's Pension Plan--Yet
By Michael G. Kushner, Esq.

Curtis, Mallet-Prevost, Colt & Mosle LLP,, New York, NY

   

Recently hedge funds, private equity funds, investment banks, and insurance companies (“Institutional Investors”) have been seeking approval from the IRS, the Department of Labor and the PBGC to “buy” frozen defined benefit pension plans (i.e., ones where participants are no longer earning new benefits because they have been shut down by their sponsoring employers).

Full Text>>

 

> Insights and Commentary
> Advisory Board Analysis
> Journal Highlights
  > International
  > Compensation Planning
  > Real Estate
  > Estates, Gifts & Trusts