Nicholas Pension Consultants |
Abacus Retirement Solutions, LLC |
Director of Member Services, Member/ Employer Experience Orange County Employees Retirement System |
Wespath Benefits and Investments |
Carpenter Morse Group Inc. |
Pentegra |
Primark Benefits |
Retirement and Executive Compensation Consultant Retirement Learning Center |
The Retirement Plan Company |
Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc. |
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IRS Provides Qualification Relief for Plans Affected by Anti-Cutback Decision Deloitte ![]() Apr. 28, 2005 Excerpt: In Heinz, an amendment to a multiemployer pension plan expanded the types of post-retirement employment that would result in the suspension of benefit payments. The Court held that this amendment violated the prohibition against retroactive cutbacks in accrued benefits. The revenue procedure limits the retroactive impact of the Court's decision [for the purpose of qualification of a plan under Code section 401]. |
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