12/22/2006: Overview of IRS Additional Anti-Cutback Guidance (PDF) (Prudential Retirement)
5 pages. Excerpt: "These rules apply to qualified defined benefit and defined contribution plans that are subject to ERISA. Governmental plans and plans sponsored by churches that do not elect to be covered by ERISA ('non-electing church plans') are not subject to these rules. However, these rules do apply to employer contributions made to 403(b) plans that are covered by ERISA."
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