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Pension and Employee Benefits: Code, ERISA, & Regulations
Authoritative and comprehensive reference to pension and selected welfare benefit provisions of the I.R.C., ERISA and the associated regulatory authority.
The PBGC has announced the interest rates for valuing benefits of terminating single-employer plans and for valuing benefits and assets under ERISA §4044 for January 2009 through March 2009. The interest rate to be used in valuing benefits of single-employer or multiemployer plans for valuation dates during January, February, and March 2009 will be 6.02%, which represents a decrease from the December 2008 rate of 7.92%.
CCH Note: The release of these rates were delayed by the PBGC due to delays in obtaining data.
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