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PBGC Rules on Special Financial Assistance to Multiemployer Plans: Effect on Benefits, Contributions, Withdrawal Liability, and Plan Design
The Wagner Law GroupLink to more items from this source
[Guidance Overview]
Aug. 2, 2021

"PBGC specified that withdrawal liability is to be determined using PBGC mass withdrawal assumptions to value vested benefits for the later of ten years or the date SFA and earnings on SFA are depleted. Mass withdrawal assumptions are based on annuity purchase prices and therefore result in a conservative valuation.... The Rule also requires PBGC approval of any settlement of withdrawal liability claims in excess of $50 million."

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