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IRS Issues Final Anti-Cutback Regulations for Defined Benefit Plans
Deloitte via BenefitsLink.com Link to more items from this source
Aug. 23, 2006
Excerpt: The IRS has issued final regulations creating a utilization exception to the IRC § 411(d)(6) anti-cutback rule for eliminating optional forms of benefit from defined benefit plans.... (August 9, 2006). The final regulations also codify the Supreme Court's decision in Central Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004), but apply the reasoning of that decision more broadly.

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