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Notes from Meeting of Actuaries Intersector Group with IRS/Treasury, September 30, 2015 (PDF)
American Academy of ActuariesLink to more items from this source
[Guidance Overview]
Dec. 10, 2015

8 pages. Topics include: [1] New final funding rules under [Code] section 430; [2] Hybrid plan transition rules -- timing and effective date for final regulations; [3] Mortality tables; [4] Changes in funding method; [5] Notice 2015-49 on Risk Transfers; [6] Change in role of IRS actuaries; [7] Hybrid plans -- outlook for additional guidance; [8] Combined effect of curtailing determination letter program and limiting other informal guidance; [9] Plan termination issues; [10] Timing of final version of proposed and temporary regulations under the Multiemployer Pension Reform Act of 2014 (MPRA), reaction to comments submitted and public hearing; and [11] MPRA and amortization extensions under Code section 431(d).

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