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New Pension Law Makes Changes Aligned with HR Policy Retirement Security Recommendations (PDF)
HR Policy Association 
Aug. 29, 2006
2 pages. Excerpt: Facilitating Certain Defined Benefit Terminations. The HR Policy membership expressed significant interest in making DB to DC conversions easier. The PPA takes a small step in this direction by making it less expensive to terminate a part of a fully funded defined benefit plan when a company that is part of a controlled group is sold or otherwise divested, if certain requirements are met.
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