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Implications and Issues on Freezing Defined Benefit Plans (PDF)
Practical Law Company via Groom Law Group 
[Guidance Overview] June 28, 2010
7 pages. Excerpt: This Note explains: Some common reasons for choosing to freeze a defined benefit plan. The difference between freezing and terminating a defined benefit plan. Types of plan freezes. The various implications of a plan freeze. The process of freezing a defined benefit plan. Long-term strategies for frozen defined benefit plans.
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