Benefit guarantee
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Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)
Guidance on determining the present value of the maximum benefit guaranteed by PBGC.
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Increased Guarantee Limit for Multiemployer Plans
Discusses how the PBGC's maximum guarantee limit works under the multiemployer insurance program and explains an increase in maximum guarantee limit for participants in multiemployer plans.