Final IRS Rules for ERISA Section 204(h) Notices (PDF)

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Final IRS Rules for ERISA Section 204(h) Notices (PDF)
Prudential Retirement

[Guidance Overview]
Jan. 7, 2010

2 pages. Excerpt: The Pension Protection Act of 2006 (PPA) made changes to the 204(h) notice requirements. Recently, the IRS issued final regulations reflecting these PPA changes. The final regulations also provide guidance regarding the timing of 204(h) notices for plan amendments that have retroactive effective dates.

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