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IRS Guidance on Yield Curve for Calculating Funding Requirements, Lump Sums
Deloitte via BenefitsLink 
Oct. 17, 2007
Excerpt: Filling in the Pension Protection Act's pieces one by one, the IRS on October 9, 2007 announced the corporate bond yield curve ('yield curve') single employer defined plans will be required to use to calculate minimum funding contributions and lump sum distributions beginning in 2008.
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