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Issue Brief: Principles of Pension Funding Reform for Multiemployer Plans (PDF)
American Academy of Actuaries 
Feb. 24, 2005
12 pages. Excerpt: This issue brief focuses on the unique needs of multiemployer defined benefit pension plans under pension funding reform. According to the Pension Benefit Guaranty Corporation (PBGC), the U.S. federal agency that insures pension benefits, in 2003, multiemployer defined benefit pension plans covered 9.7 million participants. There are about 1,600 multiemployer pension plans in the United States.
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