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Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
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Defined Benefit Specialist II or III Nova 401(k) Associates
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DWC ERISA Consultants LLC
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July Business Services
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Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
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EPIC RPS
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Update for Pension Funding Disclosures for 2013 (PDF)
SEI 
Dec. 18, 2013
"In estimating pension liabilities at year-end, plan sponsors may expect discount rates to be about 90 basis points higher (as of November 30, 2013) relative to December 31, 2012 ... [P]lan sponsors using PPA liability smoothing techniques will experience liability increases from last year, and may require additional contributions to increase the funded status. Those using unsmoothed cash valuations will likely see an improvement in funded status. Market volatility may continue to be a challenge in 2014."
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