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Quick Action May Be Needed Under Pension Funding Transition Guidance
McGuireWoods Link to more items from this source
[Guidance Overview]
Sept. 14, 2014
"In consultation with the plan's actuary, plan sponsors are now in a position to make and implement decisions about the HAFTA segment rates. Dec. 31, 2014, is the deadline if the plan sponsor wants to make any of the elections for a calendar year plan. Special care should be taken in applying this guidance to plans already subject to, or potentially subject to, the Section 436 restrictions."

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