Excerpt: Regarding Pension Funding Rules: REQUIRED CONTRIBUTIONS: The HELP Committee bill generally follows H.R.2830 -- including three-year averaging of the required interest rate and three-year smooting of assets -- regarding amounts that employers are required to contribute to pension plans. Important differences include: ten-year amortization of unfunded amounts (instead of seven); five-year limit imposed on assumptions when computing an 'at risk' liability; and rules for credit[.]  MORE >>