Nicholas Pension Consultants
Abacus Retirement Solutions, LLC
Orange County Employees Retirement System
Wespath Benefits and Investments
Carpenter Morse Group Inc.
Retirement Learning Center
The Retirement Plan Company
Tycor Benefit Administrators, Inc.
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|IRS Provides Qualification Relief for Plans Affected by Anti-Cutback Decision|
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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