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PBGC Interim Final Rules Summary 2021
First Actuarial Consulting Team [FACT] 
[Guidance Overview] July 14, 2021 "Given the requirement that SFA must be invested in high-quality bonds, trustees may want to revise their overall investment allocations to account for this addition of fixed-income assets, although the regulations do not seem to require trustees to do so.... Any deaths of participants with survivor benefits that occurred between the time of a benefit suspension and an SFA award will require careful attention as to restoration of benefit payments over the months in between." |
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