Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Polic
34,08 €
About 3.2% of all DB pension plans, covering 25% of all DB pension plan participants, are multiemployer plans. Nearly all of the remaining DB pension plans are maintained by a single employer. Because single employer and multiemployer DB pension plans have different structures, Congress has established separate funding rules for these plans.
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