Final Hybrid Regulations

The IRS issues final regulations simulataneously with its issuance of proposed regulations governing hybrid plans. The final regulations reflect much of the prior transitional guidance previously issued.

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This document contains final regulations providing guidance relating to certain provisions of the Internal Revenue Code (Code) that apply to hybrid defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of hybrid defined benefit pension plans.

Link http://edocket.access.gpo.gov/2010/pdf/2010-25941.pdf

 

 

 

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