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| Text of IRS Announcement 2004-57 Pulling Proposed Cash Balance Plan Regulations (PDF) Internal Revenue Service [IRS]  [Official Guidance] June 15, 2004 2 pages. Excerpt: Congress [will have] an opportunity to review and consider the Administration's legislative proposal and to address cash balance and other hybrid plan issues through legislation. Treasury and the IRS do not intend to issue guidance on compliance with the age-discrimination rules of §§ 411(b)(1)(H) and 411(b)(2) of the Code for cash balance plans, cash balance conversions, or other hybrid plans or hybrid plan conversions while these issues are under consideration by Congress. |
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