Regulacje i polityka gospodarcza · 20.10.1999

Defined Benefit Pension Plans; Solicitation for Comments

The IRS and the Department of the Treasury are seeking public comments regarding potential issues arising under their jurisdiction with respect to retirement plans known as cash balance pension plans (``cash balance plans''), particularly with respect to conversions of other types of defined benefit pension plans into cash balance plans. The purpose of these comments is to provide the IRS and Treasury with information that may be taken into account in their analysis of these issues.