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Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

eBook details

Title: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
Author : The Law Library
Release Date : January 09, 2018
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 127 KB

Description

The Law Library presents the complete text of the Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans.

This ebook contains:
- The complete text of the Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure