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IRS Relief for Hybrid Plans Pending Soon to be Released Regulations (PDF)
Buck Link to more items from this source
[Guidance Overview]
Nov. 11, 2009
Excerpt: [T]he IRS issued Announcement 2009-82 providing relief for plan sponsors of statutory hybrid defined benefit plans (including cash balance plans) to comply with the Pension Protection Act of 2006 (PPA) requirement to not have interest crediting rates in excess of a market rate of return.

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