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Pension Funding Smoothed for Another Five Years
McGuireWoods Link to more items from this source
[Guidance Overview]
Aug. 11, 2014
"The 2014 Act extends the time when the 25-year averaging will apply. In addition, the phase-in of the expanded corridor has been delayed until after 2017.... The new rules apply to the 2013 plan year, but a plan sponsor can elect to have the extension apply beginning with the 2014 plan year. If a plan sponsor imposed benefit restrictions in the 2013 year based on the expiration of MAP-21, it may be necessary to elect that the extension apply starting with 2014."

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