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PBGC Proposes Significant Changes to 'Reportable Event' Regulation (PDF)
Groom Law Group Link to more items from this source
[Guidance Overview]
May 3, 2013
"The proposed rule retains a modified version of the small plan waiver for active participant reductions and makes it applicable to more events.... The small plan waiver would be extended to controlled group changes, benefit liability transfers, and extraordinary dividends."

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