Table of Contents

• Rev. Rul. 2008-7
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
    • Analysis of 1331/3% Rule in General
    • Analysis of the 1331/3% Rule for New Employees
    • Analysis of the 1331/3% Rule for Participants Who Are Not Grandfathered Participants
    • Analysis of the 1331/3% Rule for Grandfathered Participants Age 61 and Above
    • Analysis of the 1331/3% Rule for Grandfathered Participants Below Age 61 Who Do Not Accrue Additional Benefits Under the Lump Sum-Based Benefit Formula Before Normal Retirement Age
    • Analysis of the 1331/3% Rule for Grandfathered Participants Below Age 61 Who Do Accrue Additional Benefits Under the Lump Sum-Based Benefit Formula Before Normal Retirement Age (Age 50 to 55)
    • Analysis of Fractional Rule for Grandfathered Participants Age 50 to 55
  • HOLDING
    • Satisfaction of Accrual Rules in Future Years
    • Section 7805(b) Relief
  • DRAFTING INFORMATION
• T.D. 9370
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Authority
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 300—USER FEES
  • Drafting Information