"The IRS ... delayed by one year (to the 2017 plan year) the effective date of the various provisions in the 2014 final regulations that plan sponsors have been concerned about, including: [1] The requirement to use one of the IRS-approved interest crediting rates under the market rate of return rules; [2] The need to eliminate whipsaw in order to remain a 'lump sum based formula'; [3] The requirement that conversions from accounts to annuities be based on reasonable actuarial equivalence either at normal retirement date or at the annuity starting date in order to be a 'lump sum based formula'; [4] Addressing limitations on early retirement subsidies that may be disregarded under the age discrimination safe harbor rules."