Some multiemployer pension fund executives are trying to figure out whether to take advantage of a controversial new reform law that allows potential benefit cuts for participants and retirees. Others are hoping for further reforms to allow for alternative plan designs.

The Multiemployer Pension Reform Act of 2014 — passed swiftly in December — allows deeply underfunded plans to take unprecedented steps to avoid insolvency but comes with strings attached. It also gives federal regulators some new tactics that could help save troubled multiemployer plans (Pensions & Investments, Dec. 22).

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