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American Academy of Actuaries Response to PBGC Request for Information on Alternative Two-Pool Withdrawal Liability Methods (PDF)
Multiemployer Pension Plans Subcommittee, American Academy of Actuaries Link to more items from this source
Feb. 24, 2017
10 pages. "The primary risk to participants is that the two-pool arrangement will result in the plan being less well-funded over time than it would have been if some other course of action had been followed within a typical arrangement.... The risks to new pool employers are primarily the result of possible uncertainty regarding certain aspects of the two-pool arrangements, particularly as it relates to the extent to which the pools receive separate treatment and in regard to the extent to which a two-pool arrangement can include favorable provisions that apply in the event of a future mass withdrawal."

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