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MAP-21: Pension Funding Relief -- and Much More
Spencer Fane
[Guidance Overview] Aug. 16, 2012
"The MAP-21 funding relief should be substantial, particularly for the 2012 and 2013 plan years. This is because 90% (for 2012) or 85% (for 2013) of each of the 25-year averages should still be substantially higher than the 24-month average. In fact, some have estimated that 2012 minimum funding requirements could be reduced by as much as 10 to 25%."
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