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What's Important for Plan Sponsors in IRS Hybrid Plan Notice 2011-85
Van Iwaarden Associates [Guidance Overview] Oct. 17, 2011
IRS Notice 2011-85 announces the relief and postponed effective date for several items related to hybrid pension plans (e.g., cash balance and PEP plans). The notice is pretty technical (of course), but the IRS also published a nice summary of what's affected by the relief.
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