The Retirement Plan Company |
Primark Benefits |
Wespath Benefits and Investments |
Nicholas Pension Consultants |
Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc. |
Carpenter Morse Group Inc. |
Abacus Retirement Solutions, LLC |
Pentegra |
Director of Member Services, Member/ Employer Experience Orange County Employees Retirement System |
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Text of Final Anti-Cutback Regulations Under Section 411(d)(6), Effective Friday, August 12, 2005 Internal Revenue Service [IRS] ![]() [Official Guidance] Aug. 11, 2005 Excerpt: This document contains final regulations providing guidance regarding the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally protect accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans.... These regulations are effective on August 12, 2005. |
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