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Text of IRS Final Regs: Additional Rules Regarding Hybrid Retirement Plans
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 18, 2014
"This document contains final regulations providing guidance relating to applicable defined benefit plans. Applicable defined benefit plans are defined benefit plans that use a lump sum-based benefit formula, including cash balance plans and pension equity plans, as well as other hybrid retirement plans that have a similar effect. These regulations provide guidance relating to certain provisions that apply to applicable defined benefit plans that were added to the Internal Revenue Code (Code) by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008... In general, these regulations provide guidance with respect to certain issues under Sections 411(a)(13) and 411(b)(5) that are not addressed in the 2010 final regulations and make certain other changes to the final regulations under Sections 411(a)(13) and 411(b)(5). In addition, these regulations provide guidance with respect to one issue under the 133 1/3 percent rule of Section 411(b)(1)(B) for defined benefit plans that adjust benefits using a variable rate that could be negative."

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