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What we need now is a hard freeze to kill host plants deep into the South, therefore knocking out spore populations before the start of the 2007 growing season. The most common approach to freezing a DB plan is the soft freeze, for several reasons: a soft freeze does not impair the "promise" or "deal" that the employer has with existing employees; and a soft freeze is equal to a hard freeze when it comes to addressing, at least in the short term, what is often the plan sponsor's current financial pain point--the underfunding of benefits that have already been accrued. The new order also wipes out all exemptions that have been granted previously in which the positions have not yet been filled - as did the hard freeze he ordered a year ago. |
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