Table of Contents

• Rev. Rul. 2005-61
  • DRAFTING INFORMATION
• T.D. 9219
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • I. Overview
    • II. Scope of Section 411(d)(6) Protections
    • A. General rules under section 411(d)(6)
    • B. Definitions of section 411(d)(6) protected benefits
    • C. Multiple amendment rule
    • D. Application of section 411(d)(6) to certain amendments eliminating impermissible benefits
    • III. Elimination of Benefits of De Minimis Value Under EGTRRA
    • A. Elimination of redundant optional forms of benefit
    • B. Permissible elimination of noncore optional forms of benefit where core options are offered
    • C. Elimination of early retirement benefits and retirement-type subsidies that are of de minimis value
    • IV. Other Issues
    • A. Contingent event benefits
    • B. Effect of Central Laborers’ decision
    • C. Utilization test
    • Effective Dates
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.411(a)-4 [Amended]
    • PART 54—PENSION EXCISE TAXES
  • Drafting Information
• Rev. Rul. 2005-62
  • DRAFTING INFORMATION