Nova 401(k) Associates
Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
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|Treasury, IRS Issue Long-Anticipated Proposed Cash Balance Guidance|
Deloitte & Touche Human Capital Advisory Services
Dec. 17, 2002
Excerpt: The preamble to the proposed regulations clearly states [they] cannot be relied upon until adopted in final form.... [I]t is far from certain that will happen.... Even if the proposed regulations are issued in final form, the preamble indicates they will apply on a prospective basis only. That means conversions that take place before final regulations are issued technically will not be affected by those rules.
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