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Principles of Pension Funding Reform for Multiemployer Plans (PDF)
American Academy of ActuariesLink to more items from this source
Feb. 14, 2005
12 pages. Excerpt: Defined benefit pension plans are an important source of retirement income to the American wo rker, and they provideguaranteed lifetime pension benefits. Defined benefit pension plan sponsors are of three basic types: private sector single-employer plans covering employees at a single company, public sector pension plans that cover government employees, and multiemployer plans that cover employees within an industry or trade.

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