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Excerpt: The Senate is considering H.R. 3108, the Pension Funding Equity Act, with amendments limited by number and subject matter. As passed by the House, H.R. 3108 would provide two years of relief for all defined benefit pension plans facing required contribution levels that may be artificially inflated. The bill provides relief by replacing the discontinued 30-year Treasury bond interest rate with a rate based on a composite of long-term corporate bonds for years 2004 and 2005.
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