FROM THE OFFICE OF PUBLIC AFFAIRS
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January 25, 2005
JS-2207
Treasury and IRS Announce Final Regulations for
Certain Defined Contribution Retirement Plans
WASHINGTON, DC -- The Treasury Department and IRS issued final regulations today to conform to changes made under section 411(d)(6)(E), as added by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), relating to defined contribution retirement plans that offer lump sum distributions. The regulations are substantially similar to proposed regulations that were issued in 2003.
The regulations are effective immediately.
REPORTS