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
Date Written: 1997
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
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