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"PBGC staff unofficially noted that the PBGC's position is that ... dual-qualified defined benefit pension plans are subject to the provisions of Title IV of ERISA, but P.R.-only qualified defined benefit pension plans are not. The PBGC staff also disclosed that if the PBGC determined that a Puerto Rico or Guam plan was not covered under Title IV of ERISA, it refunded up to six years of PBGC premiums."
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