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Multiemployer Pension Plans (and Contributing Employers) Look to American Rescue Plan for Relief
Morgan Lewis 
[Guidance Overview] Apr. 14, 2021 "[It] is likely that the PBGC will issue rules or guidance that limits the use of financial assistance when calculating a plan's unfunded vested benefits for withdrawal liability purposes. If the PBGC does not establish this type of limitation, the aggregate withdrawal liability assessed by a plan that receives assistance would be significantly lower immediately following the receipt of the assistance." |
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