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Proposed Reform of DB Insurance Would Increase Premiums for All Employers, But Ensure PBGC Solvency (PDF)
HR Policy Association
[Opinion] Apr. 29, 2005
3 pages. Excerpt: One welcome component of the proposal would allow plan sponsors to take advantage of periods of strong economic growth by allowing firms to contribute additional tax-qualified amounts to pension funds up to 130 percent of the funding target. The funding target also would be indexed to wages ...
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