Focus On...Hybrid Pension Plans Under the New Regulations

Journal of Pension Benefits, Vol. 18, No. 4, 2011

13 Pages Posted: 22 Jul 2011  

David A. Pratt

Albany Law School

Abstract

On October 19, 201'8 Treasury and the IRS issued final regulations (the Final Regulations) on hybrid retirement plans [75 Fed. Reg. 64123]. On the same date, they also issued proposed regulations (the 2010 Proposed Regulations) [75 Fed. Reg. 64197]. The regulations provide guidance on changes made by the Pension Protection Act of 2006 (PPA), as amended by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA). The guidance provided in the regulations with respect to the Code also applies for purposes of the parallel amendments to ERISA made by Section 701(a) of PPA.

Keywords: Final Regulations, hybrid retirement, Pension Protection Act , ERISA

Suggested Citation

Pratt, David A., Focus On...Hybrid Pension Plans Under the New Regulations. Journal of Pension Benefits, Vol. 18, No. 4, 2011. Available at SSRN: https://ssrn.com/abstract=1890864

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

Paper statistics

Downloads
123
Rank
184,180
Abstract Views
589