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Solving a Multiemployer Pension Plan's PPA Issues
Milliman 
[Guidance Overview] Feb. 15, 2009
Excerpt: The Pension Protection Act of 2006 (PPA) requires that multiemployer defined benefit pension plans arrange and report annual actuarial certification of their plans' funded status to the IRS within three months of the end of each plan year. Plans that are currently at least 80% funded and projected to meet minimum funding requirements for the next seven years are certified as healthy plans ('green' zone).
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