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Certain Underfunded Plans Must Give Participants Funding Notice (PDF)
Prudential RetirementLink to more items from this source
Oct. 25, 2005
4 pages. Excerpt: The Pension Benefit Guaranty Corporation's (PBGC) underfunded plan notification rule applies to employers with qualified defined benefit plans that are required to pay a PBGC variable rate premium, unless they are eligible for certain exceptions. The rule does not apply to governmental plans, nonelecting church plans, and multiemployer plans.

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