Focus on . . . Section 411(d)(6) of the Internal Revenue Code

Pratt, David

Abstract

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Focus on . . . Section 411(d)(6) of the Internal Revenue Code

David A. Pratt

Albany Law School

1997

Journal of Pension Benefits, Vol. 4, No. 4, p. 55, Summer 1997

Abstract:
This article explains in detail the requirements of Code Section 411(d)(6), which protects accrued benefits under retirement plans, and discusses the treasury regulations which interpret the statutory provisions.

Number of Pages in PDF File: 9

Keywords: Section 411(d)(6), Internal Revenue Code, retirement plans

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Date posted: September 26, 2009

Suggested Citation

Pratt, David A., Focus on . . . Section 411(d)(6) of the Internal Revenue Code (1997). Journal of Pension Benefits, Vol. 4, No. 4, p. 55, Summer 1997. Available at SSRN: http://ssrn.com/abstract=1478599

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)