Randall & Hurley, Inc.
Loren D. Stark Company
EPIC Retirement Plan Services
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|Text of IRS Proposed Anti-Cutback Regulations (PDF)|
Internal Revenue Service [IRS]
Mar. 23, 2004
69 pages. Excerpt: This document contains proposed regulations providing guidance on the conditions under which a plan amendment may eliminate or reduce an early retirement benefit, a retirement-type subsidy, or an optional form of benefit ... with respect to a participant's benefits attributable to service before the amendment. The proposed regulations would also provide guidance concerning how the notice requirements of section 4980F apply with respect to such plan amendments.
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