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Part III. Administrative Procedural and Miscellaneous Funding Relief for Single-Employer Pension Plans under PRA 2010 Notice 2011-3 I. PURPOSE This notice provides guidance on the special rules relating to funding relief for single-employer defined benefit pension plans including multiple employer defined benefit pension plans under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 PRA 2010 Pub. L* No*111-192. II. BACKGROUND Section 430 of the...
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