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Avoiding Imminent Minimum Funding Violations for Multiemployer Plans (PDF)
International Foundation of Employee Benefit Plans [IFEBP]Link to more items from this source
June 28, 2005
5 pages. Excerpt: Pension plans must satisfy certain 'minimum' funding standards under the Internal Revenue Code and ERISA. This article explains the three principal ways provided by the Code to avoid, or at least delay, an imminent violation. Trustees or professionals of multiemployer plans should consider the practical implications of each method on the plan, the participants and the bargaining parties.

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