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Hybrid Pension Plans Under the New Regulations
Social Science Research Network [SSRN]
Sept. 8, 2011
The regulations provide guidance on changes made by the Pension Protection Act of 2006 (PPA), as amended by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA). The guidance provided in the regulations with respect to the Code also applies for purposes of the parallel amendments to ERISA made by Section 701(a) of PPA.
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