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Sentinel Group
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DWC - The 401(k) Experts
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Strategic Retirement Plan Consultant Retirement Plan Consultants
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MAP Retirement
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BPAS
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MAP Retirement
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Pattison Pension
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Regional Vice President, Sales MAP Retirement
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Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
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Retirement Relationship Manager MAP Retirement
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Plan Administrator, Defined Benefit & Cash Balance The Pension Source
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Text of IRS Proposed Regulations on Cash Balance Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 10, 2002
20 pages. Excerpt: This document contains proposed regulations that would provide rules regarding the requirements that accruals or allocations under certain retirement plans not cease or be reduced because of the attainment of any age. In addition, the proposed regulations would provide rules for the application of certain nondiscrimination rules to cash balance plans.
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