Focus on . . . The New Proposed Regulations Under Section 411(D)(6) of the Internal Revenue Code
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 8, No. 1, pp. 33-40, Autumn 2000
The proposed liberalization of the anti-cutback rules falls short. The hoped for reform, coming in the form of the IRS's new proposed regulations, fails to provide the much-needed simplification. As the article went to press, the IRS issued final regulations, which are referred to at the end of this article, and will be covered in detail in the next issue of Journal of Pension Benefits.
Number of Pages in PDF File: 8
Keywords: Internal Revenue code, Section 411(d)(6)
Date posted: August 17, 2009
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