Western Area Power Administration September 9, 2015 – Federal Register Recent Federal Regulation Documents
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Determination of Minimum Required Pension Contributions
This document contains final regulations providing guidance on the determination of minimum required contributions for single-employer defined benefit pension plans. In addition, this document contains final regulations regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans.
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