"[1] Cash balance/hybrid plans must be amended ... to comply with the market rate of return and other requirements in the final regulations that become applicable ... for the plan year beginning in 2017. [2] An eligible cooperative plan or eligible charity plan, not already subject to the benefit restrictions under Internal Revenue Code Section 436, generally becomes subject to the restrictions beginning with plan years on or after January 1, 2017....[3] Defined benefit plans that permit benefits to be paid partly in the form of an annuity and partly as a single sum (or other accelerated form) must do so in compliance with Code Section 417(e)."

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