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IRS Says Cash Balance Plan Conversion Rulings Still on Hold Until Regs Finalized
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 11, 2002
Excerpt: [C]ertain age discrimination issues under § 411(b)(1)(H) have continued to be the subject of discussions between Treasury and other agencies. While the regulations issued today address the age discrimination issues of § 411(b)(1)(H), they are subject to public comments and possible revision before finalization. The technical advice cases on cash balance conversions will not be processed until the regulation addressing the age discrimination issues is finalized.
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