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Interest Rate Hikes Present Challenge for Fully Funded Pension Plans
Fox Rothschild LLP Link to more items from this source
Dec. 22, 2022

"While many employers with underfunded pension plans will welcome decreases in liabilities, this is bad news for many closely held family businesses with key employee-owners who are fast approaching retirement.... These owners will be surprised and disappointed to learn that their lump sum amounts may have decreased by 20% to 30%, depending on whether the lump sum payment occurs in 2022 or 2023."

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