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Considerations in Deciding Whether or Not to Terminate a Frozen Pension Plan During 2015
Milliman Retirement Town Hall Link to more items from this source
Dec. 11, 2014

"The recent issuance by the Society of Actuaries of a new mortality table for possible use in valuing pension liabilities has some plan sponsors thinking they should consider terminating their frozen pension plans by the end of 2015.... There are many other considerations beyond the possible timing of the new mortality table ... which are summarized [in this article]."

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