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Consideration of the DeWine Mikulski Amendment to S. 1783, the Pension Security and Transparency Act (PDF)
HR Policy AssociationLink to more items from this source
[Opinion]
Oct. 17, 2005
8 pages. Excerpt: The Senate is expected to consider the Pension Security and Transparency Act (S. 1783) the Week of October 17, 2005. There are two aspects of the bill that are particularly troublesomewith respect to the funding rules for defined benefit plans: the use of a company's credit rating to determine whether the plan is at risk of termination, and the adoption of interest rate averaging over a 12-month period, which will increase volatility.

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