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DOL Issues HATFA Guidance for Annual Funding Notice (PDF)
PrudentialLink to more items from this source
[Guidance Overview]
Mar. 16, 2015

"HATFA makes the following changes to the annual funding notice: [1] References to HATFA in addition to MAP-21 must appear within the notice; [2] References to MAP-21 interest rates are replaced with the term 'Adjusted Interest Rates' in the model supplement; and [3] There is no longer a requirement to add language that the value of plan assets before applying the adjusted segment rates is different from the value of plan assets used for minimum funding purposes."

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