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3/30/2017: Proposed Multiemployer Composite Plans: Background and Analysis (PDF) (Congressional Research Service [CRS])
19 pages. "The composite plan proposal is the third element of a proposal ... to reform multiemployer DB pension plans. The first two elements were adopted as the Multiemployer Pension Reform Act of 2014.... For employers, composite plans would offer several advantages over DB plans.... Retired participants in composite plans would receive monthly benefit payments. However, the benefit amounts could increase or decrease, depending on the investment experience of the plan." [Report R44722, Mar. 27, 2017]
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