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Shut Down that Company Facility and Pay Up on Pension Liabilities (PDF)
AIRA JournalLink to more items from this source
May 10, 2005
5 pages. Excerpt: The Pension Benefit Guaranty Corporation ('PBGC'), the U.S. agency which insures defined benefit pension plans, recently issued a proposed regulation on how it intends to calculate and assess pension liability when a facility shuts down. If adopted in final regulations, PBGC may have another enforcement tool to collect extra pension funds.

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