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Final and Proposed Regulations on Hybrid Pension Plans
Morgan Lewis Link to more items from this source
[Guidance Overview]
Oct. 5, 2014
"The original proposed regulations provided, and the final regulations continue to provide, that the actuarial equivalent ... of the then-current balance of the hypothetical account or other accumulated benefit can be used to determine annuity forms of distribution as of a distribution date prior to normal retirement. The final regulations also clarify that this rule applies to a subsidized optional form of benefit, including any early retirement subsidy or a subsidized survivor portion of a qualified joint and survivor annuity, but not to an optional form of benefit that is less than the actuarial equivalent of the cash balance account or PEP accumulation."

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