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GAO Report: Many Factors Affect Treatment of Pension & Health Benefits in Chapter 11 Bankruptcy of Plan Sponsor
U.S. Government Accountability Office [GAO] 
Sept. 7, 2007
48 pages. "This report addresses [1] how, if at all, recent legislative changes affected the treatment of pension and health benefits during chapter 11 bankruptcies, and [2] what is known about the extent to which businesses have modified employee or retiree pension and health benefits." [GAO-07-1101, Sept. 6, 2007]
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