Internal Revenue Bulletin: 2008-7
February 19, 2008
Accrued benefits; cash balance defined benefit pension plans; section 411 of the Code. This ruling, which pertains to a traditional defined benefit pension plan that is amended in 2001 for the 2002 plan year into a cash balance defined benefit pension plan containing an accrued benefit formula that is a lump sum-based benefit, describes the application of the accrual rules of sections 411(b)(1)(A), (B), and (C) of the Code to the fact pattern.
Funding; effective date; proposed regulations under sections 430 and 436. This notice alerts taxpayers of a uniform effective date of certain proposed regulations under sections 430 and 436 of the Code. In addition, this notice provides 2008 transitional guidance under section 436 for small plans with end of the plan year valuation dates.
This notice provides a safe harbor with conditions under which supplemental health insurance is considered excepted from the requirements of HIPAA and related legislation under chapter 100 (sections 9801-9833) of the Code.
|More Internal Revenue Bulletins|