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Dramatic Changes Result from the Multiemployer Pension Reform Act of 2014
Weil Gotshal & Manges LLP, via LexologyLink to more items from this source
[Guidance Overview]
Jan. 30, 2015

"Prior to MEPRA, the actuary need only certify that the multiemployer plan was not projected to have an accumulated funding deficiency for the current plan year and the subsequent nine plan years. Now, the actuary must also certify that the multiemployer plan is not projected to become insolvent for any of the next 30 years and such plan is not in 'critical status' as of the beginning of the plan year. Certification that the multiemployer plan is not in 'critical status' at the beginning of the plan year is subject to an exception for some plans that have an automatic extension of amortization period. However, MEPRA also protects multiemployer plans that emerge from 'critical status' from overly easy reentry into critical status."

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