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A Look at the Multiemployer Pension Reform Act of 2014 (PDF)
MillimanLink to more items from this source
[Guidance Overview]
Feb. 3, 2015

"Unless otherwise specified, the new provisions will go into effect for plan years beginning after December 31, 2014. This review is based on our current understanding of the MEPRA provisions, which could change after the IRS publishes regulations or other specific guidance. MEPRA provisions that apply to all multiemployer plans are discussed first, followed by provisions that impact plans depending on their Pension Protection Act (PPA) zone status (green zone or endangered status, endangered status, endangered and critical status, and critical status)."

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