Text of Final Anti-Cutback Regulations Under Section 411(d)(6), Effective Friday, August 12, 2005

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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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