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Treasury Releases Proposed Regulations Clarifying UPS Rule under MPRA
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<blockquote data-quote="cheryl" data-source="post: 2062114" data-attributes="member: 1"><p><a href="http://www.natlawreview.com/article/treasury-releases-proposed-regulations-clarifying-ups-rule-under-mpra" target="_blank"><strong>Treasury Releases Proposed Regulations Clarifying UPS Rule under MPRA - National Law Review</strong></a></p><p></p><p>On February 9, the<strong><em> US Department of the Treasury (Treasury)</em></strong> released additional <a href="https://www.gpo.gov/fdsys/pkg/FR-2016-02-11/pdf/2016-02772.pdf" target="_blank">proposed regulations</a> implementing the benefit suspension provisions of the <strong><em>Multiemployer Pension Reform Act of 2014 (MPRA).</em></strong></p><p></p><p>The proposed regulations address MPRA’s rule for multiemployer plans in “critical and declining” status that includes benefits attributable to a participant’s service with any employer that has (1) withdrawn from the plan in a complete withdrawal, (2) paid its full withdrawal liability, and (3) assumed liability, pursuant to a collective bargaining agreement, for providing benefits to participants and beneficiaries that is equal to any benefits for such participants and beneficiaries reduced as a result of the financial status of the plan.</p></blockquote><p></p>
[QUOTE="cheryl, post: 2062114, member: 1"] [URL='http://www.natlawreview.com/article/treasury-releases-proposed-regulations-clarifying-ups-rule-under-mpra'][B]Treasury Releases Proposed Regulations Clarifying UPS Rule under MPRA - National Law Review[/B][/URL] On February 9, the[B][I] US Department of the Treasury (Treasury)[/I][/B] released additional [URL='https://www.gpo.gov/fdsys/pkg/FR-2016-02-11/pdf/2016-02772.pdf']proposed regulations[/URL] implementing the benefit suspension provisions of the [B][I]Multiemployer Pension Reform Act of 2014 (MPRA).[/I][/B] The proposed regulations address MPRA’s rule for multiemployer plans in “critical and declining” status that includes benefits attributable to a participant’s service with any employer that has (1) withdrawn from the plan in a complete withdrawal, (2) paid its full withdrawal liability, and (3) assumed liability, pursuant to a collective bargaining agreement, for providing benefits to participants and beneficiaries that is equal to any benefits for such participants and beneficiaries reduced as a result of the financial status of the plan. [/QUOTE]
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