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Text of Proposed IRS Regs: Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Mar. 20, 2008
26 pages. Excerpt: Section 4980F sets forth the requirements for providing notice to certain affected persons when a plan significantly reduces future benefit accruals. A notice required under section 4980F of the Code or the parallel rules in section 204(h) of [ERISA] is referred to as a 'section 204(h) notice.' These proposed regulations would set forth timing rules for providing a section 204(h) notice for a plan amendment that is permitted to be effective before the applicable amendment date. In addition, the regulations provide guidance relating to changes made in section 4980F by the Pension Protection Act of 2006[.]

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