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Multiemployer Plan Issues in the Pension Bill (PDF)
Morgan Lewis 
Aug. 18, 2006
7 pages. Excerpt: The PPA contains significant changes for multiemployer plans, including a new system for plans facing funding difficulties, tightened withdrawal liability rules, and several new reporting and disclosure requirements. Most of these provisions take effect for plan years beginning after 2007. The PPA also will substantially increase interaction between trustees of underfunded plans and the bargaining parties.
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