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ERIC Position Paper: Replacement of the 30-Year Treasury Bond for Pension Regulation (PDF)
The ERISA Industry Committee [ERIC] 
Sept. 23, 2003
4 pages. Excerpt: Changing the law from the 30-year Treasury bond to a composite rate of conservative corporate bond indices merely imposes a rational measure of pension liabilities-- it does NOT allow employers to escape from their pension funding obligations.
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