Issues and Proposals Relating to the Financial Condition of the Pension Benefit Guaranty Corporation (PBGC): Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means, on February 4, 1993U.S. Government Printing Office, 1993 - 25 lappuses |
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100 percent accumulated funding deficiency actuarial assumptions actuarial cost method actuarial present value amortized Bankruptcy Code benefit increases benefit is contingent benefit pension plan billion changes in actuarial Code and ERISA contingent event benefits current liability percentage December 31 deficit reduction contribution defined benefit pension defined benefit plan defined contribution plan determined employer contribution excess excise tax experience losses financial condition full funding limit funded current liability funding method funding standard account funding waivers hidden liabilities interest rate losses from changes minimum funding requirements minimum funding standard moral hazard normal cost past service liability PBGC guarantee PBGC's exposure Pension Protection Act period plan amendment plan assets plan sponsors plan termination plan year beginning plan's present law shutdown benefits solvency maintenance requirement supplemental cost termination insurance program tion U.S. General Accounting underfunded plans underfunding reduction requirement unfunded liabilities unfunded new liability unfunded old liability unpredictable contingent event