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Pension Reform Focus on 4010
Blogging Employee Benefits 
Mar. 14, 2006
Excerpt: H.R. 2830 §503 would require 4010 reporting if either - (a) the aggregate funding ratio of single-employer defined benefit plans maintained by controlled group members is less than 60%; or (b) the aggregate funding ratio of single-employer defined benefit plans maintained by controlled group members is less than 75%, and the plan sponsor is in an industry with respect to which the PBGC determines that there is substantial unemployment or underemployment and[.]
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