Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Sales Consultant

DWC - The 401(k) Experts
(Remote)

DWC - The 401(k) Experts logo

Plan Consultant II

MAP Retirement
(Remote / Jacksonville FL)

MAP Retirement logo

Plan Administrator II

DWC - The 401(k) Experts
(Remote)

DWC - The 401(k) Experts logo

Defined Contribution Account Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Retirement Plan Onboarding Specialist

Compass
(Remote / Stratham NH / Hybrid)

Compass logo

Relationship Manager - Defined Contributions

Daybright Financial
(Remote)

Daybright Financial logo

Pension Administrator

PPS Pension Services
(Remote / Williamsville NY / Hybrid)

PPS Pension Services logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

IRS Issues Final Regs on Modifications to Alternate Forms of Benefit Under Qualified Plans
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 1, 2000

"[A] defined contribution plan does not violate the requirements of section 411(d)(6) merely because the plan is amended to eliminate or restrict the ability of a participant to receive payment of accrued benefits under a particular optional form of benefit if ... the alternative forms of payment available to the participant include payment in a single-sum distribution form that is otherwise identical to the optional form of benefit that is being eliminated or restricted."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).