Focus on . . . Section 411(d)(6) of the Internal Revenue Code
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 4, No. 4, p. 55, Summer 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.
Number of Pages in PDF File: 9
Keywords: Section 411(d)(6), Internal Revenue Code, retirement plans
Date posted: September 26, 2009