Talking Points

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• Plain English Explanation of the ERISA Fundting Rules

Single-Employer Funding

Interest Rate Assumption

• Questions on the Re-issuance of the 30-year Treasury Bond

Credit Balances

• Business Roundtable - Credit Balances Provide a Critical Incentive To Prefund Pension Plans - Adobe PDF file

Credit Rating

• Business Roundtable - Pension Rules Should Not Be Based on Credit Ratings - Adobe PDF file
• Credit Rating Proposal in Pension Reform Bill Hurts Participants Companies, Plans, the Economy, and the PBGC - Adobe PDF file
• Pension Funding Should Not Be Based On Credit Ratings - Adobe PDF file

Smoothing

• Business Roundtable - Smoothing Rules Are Necessary To Make Funding Predictable - Adobe PDF file

General

• US Chamber of Commerce Pension Funding Reform Must Contribute to the Viability of the Defined Benefit Plan System - Adobe PDF File
• CIEBA Principles for Pension Reform - Adobe PDF file
• NRECA Concerns regarding the Administration's Pension Funding and Premium Proposal
• Business Roundtable - Immediate Action Is Needed To Fix The Pension System - Adobe PDF file
• Business Roundtable - The Administration's Pension Proposals Are Counter-Productive - Adobe PDF file
• NAM - Retirement Security Task Force Principles for Reforming the Defined Benefit Pension Plan System (January 2005) - Adobe PDF file

Hybrids

• US Chamber - Most Court Decisions Validate Cash Balace and Hybrid Plans - Adobe PDF file
• US Chamber of Commerce - Protect All Cash Balance Plans