Focus on . . . The New Proposed Regulations Under Section 411(D)(6) of the Internal Revenue Code

Journal of Pension Benefits, Vol. 8, No. 1, pp. 33-40, Autumn 2000

8 Pages Posted: 17 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 2000

Abstract

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

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

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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