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American Academy of Actuaries Letter on Proposed Regs Providing Guidance on Application of Accrual Rule for Defined Benefit Plans Under Section 411(b)(1)(B) (PDF)
American Academy of Actuaries Link to more items from this source
[Opinion]
Oct. 2, 2008

4 pages. Excerpt: On behalf of the American Academy of Actuaries /1/ Pension Committee, I respectfully request your consideration of its comments regarding the proposed regulations providing guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) of the Internal Revenue Code in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas.  MORE >>

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