2 pages. Excerpt: In the pension reform legislation (H.R. 2830) discussed in [this HR Executive Brief], perhaps the most crucial area of reform deals with pension funding rules. [T]hese rules set the parameters for the actuarial assumptions that determine whether a plan is adequately funded. The key issues are the interest rate used to calculate funding requirements, the level of plan funding required to meet future liabilities, and the treatment of excess contributions employers make[.]