Internal Revenue Bulletin: 2008-11 |
March 17, 2008 |
Table of Contents
- REG-104946-07
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- Overview
- Section 411(a)(13): Special vesting rules for applicable defined benefit plans and applicable definitions
- Section 411(b)(5): Safe harbor for age discrimination, conversion protection, and market rate of return limitation
- A. Safe harbor for age discrimination
- B. Conversion protection
- C. Market rate of return limitation
- Pension Equity Plans (PEPs)
- Section 1107 of PPA ’06 and Code Section 411(d)(6)
- Effective/Applicability Dates
- Special Analyses
- Comments and Requests for Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- REG-136701-07
- Announcement 2008-19
- Announcement 2008-20
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