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Lump Sum

How to De-risk a Pension Plan in 2019

Several recent changes in law and regulations have altered the calculation of a plan's future liabilities, mostly in plan sponsors' favor.

J.C. Penney Cuts Pension Plan Liability by Up to 35%

The retailer has completed a lump-sum offer to retirees and will annuitize other obligations through a deal with Prudential.

Accounting and Finance Articles for CFOs

A collection of CFO.com accounting and finance articles published on August 26, 2015.

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