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PPA
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Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008
Expands on guidance in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination. Applies to plans that terminate on or after the effective date of certain amendments to the law as enacted by the Pension Protection Act of 2006 (PPA 2006) concerning how to apply the PPA 2006 changes in the interest rate and mortality table used in calculating minimum lump sum amounts.
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Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006
Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA.