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Summary of the Dewine-Mikulski Amendment to S. 1783 Regarding Funding Rules and Smoothing (PDF)
American Benefits CouncilLink to more items from this source
Oct. 6, 2005
2 pages. Excerpt: The DeWine-Mikulski amendment has two components: a smoothing component and a credit-rating component. As explained in more detail below, the amendment would apply the HELP bill rules with respect to asset and interest rate smoothing and with respect to the determination of a plan's at-risk status (i.e., the credit rating issue).

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