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Cash Balance Regulations
- IRS Proposed regulations on Hybrid Retirement Plans, released Dec. 28, 2007, 72 Fed. Reg. 73,680.
Code Section 430 Regulations
- Proposed regulations on Determination of Minimum Required Pension Contributions, released April 15, 2008, 73 Fed. Reg. 20,203.
- Proposed regulations on Measurement of Assets and Liabilities for Pension Funding Purposes, released Dec. 31, 2007, 72 Fed. Reg. 74,216. These proposed regulations contain guidance on Code sections 430(d), 430(g), 430(h)(2), and 430(i).
- Proposed regulations on Benefit Restrictions for Underfunded Pension Plans, released Aug. 31, 2007, 72 Fed. Reg. 50,544. These proposed regulations contain guidance on Code sections 430(f) and 436.
- Proposed regulations on Mortality Tables for Determining Present Value, released May 29, 2007, 72 Fed. Reg. 29,456. These proposed regulations contain guide on mortality tables and Code section 430(h).
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