Regional Vice President of Sales The Retirement Plan Company
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IRS Issues Proposed Regulations That Would Liberalize Application of IRC 411(d)(6) Anti-Cutback Rule, Including Elimination of Certain Forms of Benefit Payment - But New Rules Cannot Be 'Relied Upon' Until Finalized
Internal Revenue Service [IRS] [Official Guidance] Mar. 28, 2000
The proposed regulations would permit qualified defined contribution plans to be amended to eliminate some alternative forms of benefit payment, and would permit certain transfers between defined contribution plans that are not permitted under current regulations.
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