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Final Funding Regs and Benefit Restriction Notices for Single Employer Defined Benefit Plans (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Oct. 13, 2009
2 pages. Also, information on a Phone Forum on Retirement Plan Distributions will be held October 28, 2009; Join Martin Pippins and Rhonda Migdail, from IRS Employee Plans Rulings & Agreements, for a 90 minute forum on recent retirement plan guidance. The forum will cover: the new required ?402(f) notice; rollovers, including the expanded Roth rollover rules; the 2009 required minimum distribution (RMD) waiver; RMD rules for governmental plans; and paid time off contributions.
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