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PBGC Proposes Rule Clarifying When 'Substantial Cessation of Operations' Occurs for Single Employer Plans
Deloitte via BenefitsLink 
[Guidance Overview] Aug. 18, 2010
Excerpt: The regulations are not yet effective. They will apply to cessation dates that occur on or after the effective date of the final regulations, and will displace and supersede all of the PBGC's prior opinion letter pronouncements regarding ERISA ? 4062(e). Comments are requested on or before October 12, 2010.
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