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IRS Issues Proposed Regs on Minimum Cost Requirement Under Code Section 420
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 5, 2001
Excerpt: [Section 420] permits the transfer of excess assets of a defined benefit pension plan to a retiree health account ... these proposed regulations provide that an employer who significantly reduces retiree health coverage during the cost maintenance period does not satisfy the minimum cost requirement of section 420(c)(3) ... [these rules] clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage ...
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