2 pages. Excerpt: The American Academy of Actuaries Pension1 Committee appreciates this opportunity to address a very important defined benefit plan matter. Several of our members are aware of situations in which the Internal Revenue Service (IRS), with the support of the Department of Treasury, has said that they will disqualify certain cash balance plan sponsors because of purported violations of the 133-1/3% anti-backloading test of IRC 411(b)(1)(B) caused by the transition provisions included in the plan conversions.  MORE >>