12/31/2007: Overview: PBGC Issues PPA Transitional Guidance: Minimum Lump Sums and Standard Terminations (PDF) (Keightley & Ashner LLP)
4 pages. Excerpt: "We now focus on recent PBGC guidance in Technical Update 07-3 highlighting the importance of selecting a termination date -- not just a distribution date -- in the 2008 (rather than 2007) plan year to be able to use the PPA lump sum assumptions for 2008 distributions."
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