Abstract

http://ssrn.com/abstract=1441319
 


 



Focus on . . . Notice of Reductions in Benefit Accruals


David A. Pratt


Albany Law School

2003

Journal of Pension Benefits, Vol. 10, No. 4, pp. 32-39, Summer 2003

Abstract:     
The notice requirement under Section 204(h) of ERISA was strengthened, and new penalties added, by EGTRRA in 2001. This article discusses the provisions of the final regulations issued by the IRS in April 2003.

Number of Pages in PDF File: 8

Keywords: Section 204(h), ERISA, benefit accruals

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Date posted: July 30, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Notice of Reductions in Benefit Accruals (2003). Journal of Pension Benefits, Vol. 10, No. 4, pp. 32-39, Summer 2003. Available at SSRN: http://ssrn.com/abstract=1441319

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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