Methods of Avoiding 436 Restrictions

By Guest merlin
February 29, 2008 in Defined Benefit Plans, Including Cash Balance

https://benefitslink.com/boards/topic/37993-methods-of-avoiding-436-restrictions/

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Guest merlin

Posted February 29, 2008

It appears that there are 4 possible methods for avoiding the (b), ©, and (e) restrictions, but only one (reduction of the COB/PFB) for avoiding the (d), and that has its own limits. Am I right on this?

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https://benefitslink.com/boards/topic/37993-methods-of-avoiding-436-restrictions/

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Methods of Avoiding 436 Restrictions

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