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DOL Issues Final Rules on Annual Funding Notice for Defined Benefit Plans

The Department of Labor recently issued final regulations implementing the annual funding notice that defined benefit plans are required to provide under Section 101(f) of ERISA.  The final regulations are similar to the proposed regulations and the guidance issued in Field Assistance Bulletin 2009-01 and Field Assistance Bulletin 2013-01. Generally, administrators of defined benefit plans […]

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