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Regulacje i polityka gospodarcza · 28.12.2007

Hybrid Retirement Plans

This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concerning certain hybrid defined benefit plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants, and beneficiaries of hybrid defined benefit plans.

Source: Federal Register — All DocumentsOpen original release →