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JAMES SMITH & SON INC. PENSION TRUST

PBGC Trusteed Plan · Case 8657700

The JAMES SMITH & SON INC. PENSION TRUST, a single-employer defined-benefit pension plan sponsored by SMITH-ROY INC of WORCESTER, MA, was terminated on 1984-12-31 and taken into trusteeship by the Pension Benefit Guaranty Corporation on 1987-02-26. At the date of termination the plan had 6 participants — current and former employees with vested retirement benefits.

When PBGC trustees a plan, it assumes responsibility for paying guaranteed retirement benefits to participants up to statutory maximums. Plans are typically trusteed after the sponsor enters bankruptcy or otherwise becomes unable to meet pension obligations.

References

1. Pension Benefit Guaranty Corporation. Single-Employer Plans Trusteed by PBGC. trusteedplans.xlsx. Retrieved recently.
2. Pension Benefit Guaranty Corporation. Open Government — Data Sets. pbgc.gov/about/open-government/data-sets.

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