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New DOL Guidance for Pension Plan Sponsors: What Employers Need to Know
Smith Anderson 
[Guidance Overview] Apr. 22, 2025 "[Y]ou now must tell participants that the PBGC may pay more than the guaranteed amount upon plan termination. In this guidance, the DOL provides model language for that disclosure.... Relief for reporting the most recent plan year-end funding level ... Relief for reporting most recent plan year-end demographics ... Two methods for determining 'average return on assets' ... No at-risk disclosures" MORE >> |
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