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New Surcharge on Underfunded Pension Plan Terminations May Sink Distressed Companies (PDF)
Paul, Hastings, Janofsky & Walker LLP 
Aug. 28, 2006
Excerpt: On February 8, 2006, the Deficit Reduction Act of 2005 took effect, with one pension-related provision that should cause lenders to take notice. [Originally published March 30, 2006]
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