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Lenders Beware! New Surcharge on Underfunded Pension Plan Terminations May Sink Distressed CompaniesAnd Your Money

March 30, 2006

By Karol K. Denniston, J. Mark Poerio, Lynda M. Noggle and Toronda M. Silas

On February 8, 2006, the Deficit Reduction Act of 2005 took effect, with one pension-related provision that should cause lenders to take notice.

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