Journal of Pension Benefits, Vol. 8, No. 1, pp. 33-40, Autumn 2000
8 Pages Posted: 17 Aug 2009
Date Written: 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.
Keywords: Internal Revenue code, Section 411(d)(6)
Suggested Citation: Suggested Citation
Pratt, David A., Focus on . . . The New Proposed Regulations Under Section 411(D)(6) of the Internal Revenue Code (2000). Journal of Pension Benefits, Vol. 8, No. 1, pp. 33-40, Autumn 2000. Available at SSRN: https://ssrn.com/abstract=1456477