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Target Benefit Plans: Improving Access for Federally Regulated Employees
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Page Title: | Target Benefit Plans: Improving Access for Federally Regulated Employees – C.D. Howe Institute |
Article Title: | Target Benefit Plans: Improving Access for Federally Regulated Employees |
URL: | https://cdhowe.org/publication/target-benefit-plans-improving-access-federally-regulated-employees/ |
Published Date: | October 14, 2014 |
Accessed Date: | February 10, 2025 |
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Despite having been available for decades, target benefit pension plans (TBPs) will continue to be resisted by federally regulated employers unless a legal flaw is fixed, according to a report from the C.D. Howe Institute. In “Target Benefit Plans: Improving Access for Federally Regulated Employees,” author Randy Bauslaugh finds that TBPs are rarely adopted by federally regulated private-sector employers because federal pension law casts doubt over the ability of employers to limit their financial exposure, a key attribute of TBPs for employers.
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