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

Pratt, David A.

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

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

9 Pages Posted: 26 Sep 2009

See all articles by David A. Pratt

David A. Pratt

Albany Law School

Date Written: 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.

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

Suggested Citation: 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: https://ssrn.com/abstract=1478599