Focus on . . . Notice of Reductions in Benefit Accruals
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 10, No. 4, pp. 32-39, Summer 2003
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 accrualsAccepted Paper Series
Date posted: July 30, 2009
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