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PBGC Issues Proposed Regs on Guaranteed Benefits, Asset Allocation, and Interest Rate Assumptions
Thomson Reuters Practical Law Link to more items from this source
[Guidance Overview]
Oct. 2, 2019

"The proposed regulations ... provide that the PBGC may use either fair market value or, in certain cases, fair value to determine the value of plan assets, for purposes of determining an employer's liability to the PBGC for the unfunded benefits.... [A] second set of proposed regulations would modify the assumptions used in determining whether a benefit is de minimis ($5,000 or less) for purposes of lump sum payments in PBGC-trusteed single-employer plans."

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