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Testimony of U.S. Chamber of Commerce to ERISA Advisory Council on DB Plan Funding Issue (PDF)
U.S. Chamber of Commerce 
Aug. 1, 2003
10 pages. Excerpt: A law must be enacted immediately to provide a rational and appropriate replacement to the 30-year Treasury rate. For the reasons outlined below, we believe that a composite corporate bond rate is the appropriate permanent replacement for the 30-year Treasury rate.... The yield curve is not an immediate fix and there are not enough details to determine if it is rational.
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