Scheduled for publication in the Federal Register on Thursday, Nov. 8. "These regulations provide [a] limited exception to the anticutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied... These regulations are effective on [the date of publication in the Federal Register]."  MORE >>