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Revisiting Funding-Based Restrictions for Single-Employer Pension Plans
Morgan Lewis Link to more items from this source
Mar. 26, 2020

"Single employer defined benefit plans are required to comply with limitations on accelerated benefits payments, future benefit accruals, and implementation of benefit increases triggered by plan underfunding or plan sponsor bankruptcy. Given the recent market and business disruptions, [this] high-level review of these rules may be helpful, especially for plan sponsors of plans that use a non-calendar plan year."

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