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PBGC Premiums: Reading the MAP-21 Fine Print
Retirement Town Hall 
[Guidance Overview] Aug. 27, 2013 "The variable rate premium is based on the amount of unfunded vested benefits (UVB). The UVB is the excess, if any, of the premium funding target over the fair market value of plan assets.... However, the calculation of the premium funding target is unaffected by the higher MAP-21 interest rates. Therefore, the premium funding target will be significantly higher than the plan's liability for purposes of minimum funding." MORE >> |
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