Table of Contents

• T.D. 9505
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Overview
    • I. Section 411(a)(13): Applicable definitions, relief of section 411(a)(13)(A), and special vesting rules for applicable defined benefit plans
    • A. Definitions
    • B. Relief under section 411(a)(13)(A)
    • C. Special vesting rules for applicable defined benefit plans
    • II. Section 411(b)(5): Safe harbor for age discrimination, conversion protection, and market rate of return limitation
    • A. Safe harbor for age discrimination
    • B. Conversion protection
    • C. Market rate of return limitation
    • III. Section 411(d)(6): Changes in a plan’s interest crediting rate
    • Effective/Applicability Dates
    • Special Analyses
  • Adoption of Amendments to the Regulations
  • PART 1—INCOME TAXES
    • §1.411(a)(13)-1 Statutory hybrid plans.
  • §1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
  • Drafting Information