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Continuing Ed Material for IRS EP Personnel: Overview of Hybrid Plans (Cash Balance and Pension Equity Plans) (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Feb. 24, 2014

54 pages, dated 2013. Excerpt: "At the end of this chapter ... you will be able to: [1] Define a hybrid plan. [2] Identify the primary features and requirements of a cash balance plan and a pension equity plan. [3] Explain the 'A plus B' method. [4] Define principal and interest credits. [5] Explain the interest crediting standards for cash balance plans, including the market rate and the preservation of capital requirements. [6] Calculate the hypothetical account balance when given a plan formula. [7] Calculate the accrued benefit. [8] Explain the similarly situated employee requirement. [9] Explain the special vesting rule for cash balance plans. [10] Explain the present value of the accrued benefit for cash balance plans. [11] Determine if the plan complies with the 133-1/3% rule."

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