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An individual elected to receive a deferred pension when he left employ of a company back in 1984. The deferred is not to come into effect until 2009. Meanwhile he dies. What happens to the pension? |
| In cases of deferred compensation arrangements, plan documents (or employment agreements) are usually very specific about the payment of the deferred accounts amounts in instances of death or disability prior to the selected payment timeframe. Almost always the plan participant's estate or beneficiary(ies) are designated as the payee in the event of death before the effective date. |
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