Planning Opportunities with Demise of Code Section 415(e)

[Guest Edward McElroy]

I was wondering if anybody could recommend a good article that discusses planning opportunities after the elimination of Code Section 415(e). Anything out there that discusses interplay between 415 limits and 404 limitations? Thanks. Ed

[Guest Laura]

Defined Benefit Plan Design after SBJPA, by Hal Tepfer, printed in the Journal of Pension Benefits. I don't have the exact date. The article is useful from a planning perspective.