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Draft Practice Note: Multiemployer Plan Actuarial Certifications Under the Pension Protection Act of 2006 (PDF)
American Academy of Actuaries 
Dec. 28, 2007
10 pages. Excerpt: [This practice note's] primary purpose is to provide guidance to actuaries preparing actuarial certifications for multiemployer pension plans under the Pension Protection Act of 2006 (PPA). This statute applies, for the first time, an actuarial 'best-estimate' standard to projections of the funding-standard account credit balance many years into the future.
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