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Finance et marchés · 15/12/19951 min de lecture
Notice of Significant Reduction in the Rate of Future Benefit Accrual
Traduction automatique locale · Langue originale de la source
Résumé
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended (ERISA). Section 204(h) of ERISA applies to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA. It requires the plan administrator to give notice of certain plan amendments to participants in the plan and certain other parties. The text of those temporary regulations also serves as the text of these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →