Employee Benefits
Journal of Accountancy (02/02) Vol. 193, No. 2 p.17; Allen, Mike; Goldstein, Amy

In line with annual changes in the factors the Social Security Administration uses to calculate benefits and payroll taxes, the Pension Benefit Guaranty Corp. is raising to $3,579.55 per month the maximum amount it guarantees for retirees in underfunded single-employer, defined-benefit plans terminating in 2002.


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