United States (US)—pensions guide
United States (US)—pensions guide

The following Pensions guidance note provides comprehensive and up to date legal information covering:

  • United States (US)—pensions guide
  • The questions raised in the guide

The international pensions law guide for the United States is presented in a Q&A format. The questions are set out below. The guide can be accessed here:

Getting the Deal Through: Pensions and Retirement Plans 2019—United States

The questions raised in the guide

Statutory and regulatory framework

  1. What are the main statutes and regulations relating to pensions and retirement plans?

  2. What are the primary regulatory authorities and how do they enforce the governing laws?

  3. What is the framework for the taxation of pensions?

State pension provisions

  1. What is the state pension system?

  2. How is the state pension calculated and what factors may cause the pension to be enhanced or reduced?

  3. Is the state pension designed to provide a certain level of replacement income to workers who have worked continuously until retirement age?

  4. Is the state pension system under pressure to reduce benefits or otherwise change its current structure in any way on account of current fiscal realities?

Occupational pension schemes

  1. What are the main types of private pensions and retirement plans that are provided to a br

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