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  • Term Cost Vesting and the TEFRA Minimum
    Term Cost Vesting and the TEFRA Minimum This article discusses the cost of vesting under TEFRA's accelerated benefit accrual and vesting rules for top-heavy plans. Pension ...

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    • Authors: Howard Small
    • Date: Sep 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods