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Continuing Ed Material for IRS EP Personnel: Defined Benefit Floor-Offset Arrangements and Other Plan Designs (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 21, 2014 74 pages; dated Summer 2013. "At the end of this chapter, you will be able to: [1] Explain how floor-offset plans operate, including cash balance plans; [2] Determine if the floor-offset plan language is correct; [3] Determine if a floor-offset plan satisfies coverage and meaningful benefit requirements; and [4] Understand the top-heavy rules." MORE >> |
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