No action will be taken against creditworthy companies or small pension plans; no financial guarantees will be required for approximately 92% of applicable employer-plan sponsors.
http://www.jdsupra.com/legalnews/pbgc-changes-enforcement-policy-under-er-25729/
http://www.jdsupra.com/legalnews/pbgc-changes-enforcement-policy-under-er-25729/
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