Journal of Pension Benefits, Vol. 10, No. 4, pp. 32-39, Summer 2003
8 Pages Posted: 30 Jul 2009
Date Written: 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.
Keywords: Section 204(h), ERISA, benefit accruals
Suggested Citation: 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: https://ssrn.com/abstract=1441319