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Extension of Pension Interest Rate Smoothing Relief Clears Congress (PDF)
Groom Law Group 
[Guidance Overview] Aug. 4, 2014 "The MAP-21 provision stabilized interest rates for purposes of calculating defined benefit plan funding by adjusting the segment rates used to determine funding status within 10 percent of a 25-year average of prior segment rates. This 10 percent corridor is gradually phased out under the original MAP-21 legislation -- the bill delays this phase out until 2017 under [a set] schedule, raising $6.4 billion by doing so[.]" MORE >> |
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