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Cash Balance/Age Discrimination Regulations Withdrawn
TRI Pension Services Link to more items from this source
Apr. 7, 2003
Excerpt: The proposed regulations were not to become effective until after the publication of final regulations, and taxpayers were not granted the option to rely on the regulations anyway. The age discrimination regulations published in April 1988 remain in effect until new regulations are issued. The 1988 regulations are not nearly as specific in determining the rate of accruals being tested for age discrimination and do not specifically address cash balance plans.

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