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SECURE 2.0 Impacts Defined Benefit Plans, Too
Cohen & Buckmann, P.C. Link to more items from this source
[Guidance Overview]
Jan. 16, 2023

"Interest credits for cash balance plan compliance.... New notice and disclosure requirements for lump sum windows.... Transfers of surplus assets to fund welfare benefits extended and funding conditions loosened.... Ending COLA adjustments to PBGC premiums.... Additional information for PBGC funding notice ... [C]ap on the future mortality improvements that must be considered for purposes of the minimum funding requirements."

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