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Notes from Meeting of Actuaries 'Intersector Group' with Treasury and IRS, April 2024 (PDF)
American Academy of Actuaries, Conference of Consulting Actuaries, Society of Actuaries, and ASPPA College of Pension Actuaries [ACOPA] 
June 19, 2024 14 pages. Topics include: [1] SECURE 2.0 Cash Balance Guidance (Notice 2024-2, Section H); [2] Related cash balance topics; [3] Funding method changes; [4] 415 limits; [5] Late retirement actuarial equivalence; [6] Closed Plan guidance; [7] Long-term part-time employees; [8] Signature Protocols; [9] IRS Guidance Protocols/Administrative Procedures Act; [10] 417(e) mortality assumption; [11] IRC section 431(b)(7)(G) and an amendment to reinstate suspended benefits for a plan that received special financial assistance. |
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