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2014 in Review: Defined Benefit Plan Issues
BMO Retirement Insights Link to more items from this source
Dec. 15, 2014
"In 2014 there were several major DB policy developments, including a significant extension of MAP-21 funding relief, new mortality tables and the finalization of the hybrid plan regulations on 'market rate of return.' In addition, the year-end federal spending deal included ERISA section 4062(e) legislation. In this article [the authors] review these developments, beginning with the legislation Congress just passed."

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