Finanse publiczne · 5.04.1995

Valuation of Plan Distributions

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance to employers in determining the present value of an employee's benefit in a qualified defined benefit pension plan, for purposes of determining the amount of a distribution made in any form other than a nondecreasing annuity payable for a period not less than the life of the participant or, in the case of a qualified preretirement survivor annuity, the life of the surviving spouse. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.