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Utilization of MAP-21 Pension Funding Stabilization in 2012 (PDF)
Society of Actuaries Link to more items from this source
Apr. 28, 2014
"Plans with greater participant counts, higher proportions of inactive participants, and lower funding ratios were more likely to have the stabilization provisions applied to the determination of their funding requirements. Of the plans that had the stabilization provisions applied to the determination of their funding requirement, 59 percent received contributions in excess of the required amount for 2012.... Sponsors can effectively reserve credit for the reduced 2012 funding requirements and apply the credit to future funding requirements. As a result, the reductions caused by the stabilization provisions may have value to sponsors regardless of the amount of contribution deferral utilized in 2012."

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