Answers to Key Questions about Private Pension Plans

摘要

This document responds to your request to provide information about the basic features of the private pension plan system and the federal framework that governs how private plans must operate. As you requested, this private pensions primer includes questions and answers about the types of plans that private employers may sponsor, the benefits these plans provide, and the basic requirements that govern how these plans are administered. The answers are intended to be clear, concise, and easyto- understand. Although the primer summarizes and explains some of the fundamental aspects of private pensions, the material does not provide a complete technical interpretation regarding the many complexities of these plans or all of the rules and requirements that govern these plans.