2009 PLAN TERMINATION - DATAIR Employee Benefit …

(5) Funding shortfall relief. The Pension Protection Act of 2006 (PPA) transition rules of section 430(c)(5)(B) of the Code modified the minimum funding rules for single employer defined benefit plans. The PPA had a transition rule where the percentage of funding could be 92 percent in 2008, 94 percent in 2009, and 96 percent in 2010. ................
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