"While the current version of the [HEROES Act] does not have bipartisan support, it nonetheless offers plan sponsors a preview of the relief that may make its way into law in the not too distant future.... [1] All shortfall amortization bases and corresponding shortfall amortization installments for all plan years beginning before January 1, 2020 would be reduced to zero. [2] All new shortfall bases would be amortized over 15 years rather than the seven years prescribed under the current law.... [3] The 25-year average interest rate corridor for minimum funding would initially narrow to 5% from the current 10% ... The 5% corridor would remain in place through 2025 and would widen starting in 2026 through 2030."  MORE >>