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Proposed Regs on Notice of Significant Reduction in the Rate of Future Benefit Accrual
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Apr. 23, 2002
Excerpt: This document contains proposed regulations relating to the requirements of section 4980F of the Internal Revenue Code (Code) and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA), as amended, which apply to defined benefit plans and to individual account plans that are subject to the funding standards of section 412 of the Code and section 302 of ERISA.

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