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IRS Final Rules Expand Anti-Cutback Exceptions, Cut Need for Extended Payment Option
Thompson Publishing Group Link to more items from this source
Sept. 28, 2000
Excerpt: Sponsors of 401(k) plans will not violate Code section 411(d)(6) anti-cutback provisions if they amend their plan to eliminate certain alternative forms of benefit payments and permit certain transfers between defined contribution plans that are not currently permitted under IRS regulations, according to final regulations released Aug. 28 by the IRS.

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