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Comments: IRS Corrects Bloopers Found in August Final Regulations on the 411(d)(6) Anti-Cutback Rule
Blogging Employee Benefits 
Oct. 18, 2006
Excerpt: Among the mistakes, which the correction observes 'may prove to be misleading and are in need of clarification,' one key sentence of 1.411(d)-3(a)(3) is corrected to read as follows - 'However, such an amendment does not violate section 411(d)(6) to the extent it applies with respect to benefits that accrue after the applicable amendment date.'
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