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Alternatives to the 30-Year Treasury Rate (PDF)
American Academy of Actuaries 
July 22, 2002 20 pages; 'A Public Statement by the Pension Practice Council of the American Academy of Actuaries.' Excerpt: The recently enacted Job Creation and Worker Assistance Act ... increased the range of permissible interest rates for determining contributions and PBGC ... premiums for under-funded plans.... Since the temporary remedy in JCWAA only applies to plan years beginning in 2002 and 2003, a permanent fix is needed for this problem. |
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