Download This PaperFocus 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
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
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