http://www.plansponsor.com/Proposed-Guidance-Issued-for-Multiemployer-Plan-Suspension-of-Benefits/
UTR906 "There Is No Armor Against Fate" Credits 6 Feb 11, 2016 #1 http://www.plansponsor.com/Proposed-Guidance-Issued-for-Multiemployer-Plan-Suspension-of-Benefits/