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Text of IRS Final Regs: Transitional Amendments to Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Nov. 13, 2015

31 pages. "These final regulations relate to previously issued final regulations that specify permitted interest crediting rates for purposes of the requirement that an applicable defined benefit plan not provide for interest credits (or equivalent amounts) at an effective rate that is greater than a market rate of return. These final regulations permit a plan sponsor of an applicable defined benefit plan that does not comply with the market rate of return requirement to amend the plan in order to change to an interest crediting rate that is permitted under the previously issued final hybrid plan regulations without violating the anti-cutback rules of section 411(d)(6)."

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