12/23/2002: Strategies for Multiemployer Plans Navigating the 'Perfect Retirement Benefit Storm' (PDF) (The Segal Company)4 pages. Excerpt: "[T]he following are increasingly among trustees' concerns: the transformation of contribution margins into deficits as the costs of amortizing recent investment losses increase actuarial funding requirements; potential ERISA funding deficiencies; and the erosion of the plans' funded positions resulting in the emergence of withdrawal liability. This NewsLetter addresses these multiemployer pension plan concerns, which have not been at issue for almost 20 years."
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