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Text of IRS Proposed Regs on Benefit Restrictions for Underfunded Pension (Defined Benefit) Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 28, 2007 133 pages. "This document contains proposed regulations providing guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans. The proposed regulations reflect changes made by the Pension Protection Act of 2006." MORE >> |
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