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Primer on Withdrawal Liability
Jackson Lewis P.C. via Association of Corporate Counsel 
[Guidance Overview] June 27, 2017
"Withdrawal liability has become a particularly significant issue due to a confluence of factors, including the impact of the recession, historically low interest rates, and changing workforce demographics. This primer is intended to introduce the reader to the basic rules governing the assessment and collection of withdrawal liability and their application in certain situations."
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