Focus on . . . Notice of Reductions in Benefit Accruals

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

8 Pages Posted: 30 Jul 2009  

David A. Pratt

Albany Law School

Date Written: 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.

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

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

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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