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Does Your DB Plan Need to Be Amended Before Year-End?
Drinker BiddleLink to more items from this source
[Guidance Overview]
Oct. 30, 2015

"If your defined benefit plan is subject to the hybrid plan rules, you should make sure that the plan is amended as necessary to satisfy the following requirements: Age discrimination.... Market rate of return.... Preservation of capital requirement.... Vesting ... Plan termination rules.... Actuarial increases after Normal Retirement Age.... Conversion requirements."

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