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rpa 94


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I have just obtained a schedule 5500 from our unions multi employer pension plan and trying to figure out what percentage it is funded. Under schedule MB section 1c the liability numbers are far less than section 1d under rpa 94 information lline 1d(2)a. I guess what I am asking is what line do you use to determine the liability when determining the true funding of a plan? And can someone explain to me what "rpa 94" is in laymens terms? Thanks in advance. GT

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