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Pension Pointers: Plain English Explanation of the ERISA Funding Rules (PDF)
American Benefits Council
Mar. 30, 2006
2 pages. Excerpt: To ensure that a defined benefit pension plan has sufficient assets to pay benefits when participants retire, the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code require the plan's sponsor to make minimum contributions to the pension plan.
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