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PBGC Bids a Not-So-Fond Farewell to Old Lump Sum Rates
Mercer 
Sept. 18, 2020 "The final rule adopts the Internal Revenue Code Section 417(e) basis for lump sums payable by PBGC. For private-sector [DB] plans using the old tiered rates for lump sums and other purposes, the rule provides an alternative table that should closely align with the former methodology. The new rule is effective for valuation dates on or after Jan. 1, 2021." MORE >> |
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