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ERIC Recommends Final Regs Clarify Anti-Backloading Rules Retroactively As Well As Prospectively (PDF)
The ERISA Industry Committee [ERIC] 
[Opinion] Sept. 17, 2008
11 pages. Excerpt: The ERISA Industry Committee ('ERIC') is pleased to submit this response to Prop. Treas. Reg. § 1.411(b)-1, which addresses the application of the anti-backloading rules for defined benefit plans under section 411(b)(1)(A)-(C) of the Internal Revenue Code (the 'Code') and the parallel provisions under section 204(b)(1)(A)-(C) of Title I of ERISA. The proposed regulations were published in the Federal Register on June 18, 2008. 73 Fed. Reg. 34,665.
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