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Prudent Investor Method Used to Value Unfunded Pension Benefits Claim

CF & I Fabricators of Utah Inc. filed for Chapter 11 bankruptcy and Pension Benefits Guaranty Corp. seeks, among other things, payment for unfunded benefit liabilities accruing because of the lack of assets in the benefit plan.

Pension Benefits Guaranty Corp. v. CF&I Fabricators (In re: CF&I Fabricators)

Parties disagree as to the method that should be employed to determine the present value of future payments because of two ERISA provisions.

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