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Treasury, IRS Issue Proposed Regs Outlining New Rules Restricting Benefits in Underfunded Pension Plans

Press release: “The Treasury Department and IRS issued today proposed regulations to provide guidance on new rules enacted as part of the Pension Protection Act of 2006 (PPA) that restrict benefits in pension plans that are underfunded.”

  • REG 113891-0 (133 pages, PDF)
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