Final Section 204(h) Notice Regulations

 The IRS has issued final Section 204(h) regulations amended to reflect changes made by the Pension Protection Act.

Document Excerpt

SUMMARY: This document contains final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits
accrued before the plan amendment’s applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans.




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