Loren D. Stark Company
EPIC Retirement Plan Services
Randall & Hurley, Inc.
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|Actuaries Comment on Proposed 411(d) Regulation Affecting DB Plans (PDF)|
American Academy of Actuaries
Oct. 28, 2002
Excerpt: Members of the Pension Committee of the American Academy of Actuaries appreciate the opportunity to present our ideas on ways to eliminate certain optional forms of benefit payment in a defined benefit plan without violating the anti-cutback rules of IRC Section 411(d)(6). In the comments that follow, we suggest a framework that should ease the administrative burden for defined benefit plans without compromising the retirement security of their participants.
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