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New Disclosure Requirements for Certain DB Plans
Sidley Austin LLP Link to more items from this source
[Guidance Overview]
Mar. 13, 2013

"The model supplement contains the required statements and the table in which the employer is to insert, for each of the applicable plan year and the two preceding plan years, the funding target attainment percentage, the funding shortfall and the minimum required contribution, all three calculated, first, using the MAP-21 segment rates and, second, without using the MAP-21 segment rates."

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