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Regulacje i polityka gospodarcza · 27.09.2005

Section 411(d)(6) Protected Benefits; Correction

This document corrects a notice of proposed rulemaking and notice of public hearing (REG-156518-04) that was published in the Federal Register on Friday, August 12, 2005 (70 FR 47155). The document contains regulations relating to the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally protect accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans.

Source: Federal Register — All DocumentsOpen original release →