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IRS Issues Plan Valuation Regulations For Single-Employer Defined Benefit Plans (PDF)
Prudential's Pension Analyst 
[Guidance Overview] May 12, 2008
6 pages. Excerpt: This Pension Analyst discusses the new funding requirements that apply to single-employer and multiple employer defined benefit plans in an effort to help plan sponsors determine the future actions needed to keep their plans in compliance with ERISA and the Internal Revenue Code.
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