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Federal Agencies Provide Guidance Affecting Multiemployer Defined Benefit Pension Plans (PDF)
Prudential Retirement 
[Guidance Overview] June 25, 2008
6 pages. Excerpt: The Pension Protection Act of 2006 (PPA) established new funding requirements for multiemployer defined benefit pension plans covered by ERISA. PPA also created additional funding rules for underfunded plans that are in endangered or critical status. The IRS recently issued proposed regulations that provide guidance to multiemployer plans in determining whether they are in endangered or critical status.
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