The hot trend in defined-benefit pensions last year involved companies offloading some of the risk involved in their plans by doing lump-sum buyouts or annuity purchases. So far in 2013, announcements of such risk transfers have subsided, but consultants said they expect a robust number of transactions, especially lump-sum buyouts, this year.
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Companies argue that federal and most state exchanges havent followed the rules set out in the statute and regulations and therefore cant levy fines.
Companies have a hard time getting accurate Social Security numbers for employees' family members.
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