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Central States Pension Fund - Hybrid Method and Mass Withdrawal


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As wel know, the Central States Pension Fund Trustees have adopted a hybrid method for calculating withdrawal liability which for current contributing employers, allows them to pay their liability now and switch to the direct attribution method. I am familar with this change. However, it is my understanding that the Trustees amended their hybrid method at the end of November 2012 to provide some new rules as to how a mass withdrawal event impacts those employers who have elected the hybrid method, Is anyone familar with this change. I assume it is a favorable result, in line with the Trustees' desire to encourage employers to switch to the direct attribution method. Any help would be most appreciated.

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