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The Pension Benefit Guaranty Corporation has issued Technical Update 2010-2, which may provide relief to plans that intended to use the alternative premium funding target, but did not make the appropriate election on their comprehensive premium filing
Recently, the Third Circuit held that withdrawal liability triggered after a bankruptcy filing date may be apportioned to pre- and post-petition service for the debtor, and that the withdrawal liability attributable to post-petition service may be entitled to priority over general unsecured claims under the Bankruptcy Code
