The IRS has released long-awaited final regulations for sections 430 and 436 of the Code. These regulations are effective October 15, 2009 and apply to single-employer pension plans only. Specifically, the regulations pertain to the calculation of minimum funding requirements (section 430) and benefit restrictions for certain underfunded plans (section 436). The final regulations are largely similar to the previously-issued proposed regulations, however, there are some important differences with respect to the treatment of funding balances and minimum required contributions.
Note that these regulations do not pertain to multiemployer plans.
A copy of the final regulations, which was downloaded from the Federal Register Website, is posted here.
Note that these regulations do not pertain to multiemployer plans.
A copy of the final regulations, which was downloaded from the Federal Register Website, is posted here.
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