Changes to Public Hearing on Retirement Plan Accrual and Allocation Regulations

Summary

The document announces a change in the public hearing date and location for proposed regulations regarding retirement plan accruals and allocations, specifically those related to age-based reductions, and informs of the application of nondiscrimination cross-testing rules to cash balance plans. The hearing is related to the proposed rules under sections 401 and 411 of the US tax code.