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Multiemployer Review: Tools for Plans in Critical and Declining Status
Milliman Link to more items from this source
[Guidance Overview]
Feb. 16, 2015

"MEPRA has made significant changes to the rules that apply to multiemployer pension plans, including the creation of a new status for very poorly funded plans called 'critical and declining status.' The trustees of these plans may apply to the [PBGC] for merger assistance or partitioning the plan, and/or apply to the Secretary of the Treasury to suspend previously accrued and protected benefits if certain requirements are met. This [article] defines this new status and outlines the most significant rules and procedures related to plan mergers, plan partitions, and benefit suspensions. These rules were effective on December 16, 2014[.]"

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