Coronavirus (COVID-19) News and Resources
Coronavirus (COVID-19) Webcasts
Subscribe to Free Daily Newsletters
Post a Job

Featured Jobs

Defined Contribution Account Manager
Nova 401(k) Associates logo
Nova 401(k) Associates
(Houston TX / Dallas TX / Scottsdale AZ / Telecommute)
Retirement Plan Processor
T Bank NA logo
T Bank NA
(Dallas TX)

Free Daily News and Jobs

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Get the BenefitsLink app LinkedIn

<< Previous news item   |   Next news item >>

Annuities Make Their Way Into Defined Contribution Plans
HR Daily Advisor Link to more items from this source
[Guidance Overview]
Nov. 20, 2014
"Concerns [had been] raised regarding potential discrimination if a TDF is made available only to a select group of participants within a certain number of years before retirement ... [IRS Notice 2014-66] concludes that a series of TDFs offered in a DC plan in which participation in some TDFs is restricted to participants of certain ages can be treated as a single [benefit, right or feature within the meaning of the regulations under Code section 401(a)(4)], provided that a number of conditions are met[.]"

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2020, Inc.