Internal Revenue Bulletin: 2010-48 |
November 29, 2010 |
Table of Contents
- REG-132554-08
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- Overview
- I. Section 411(a)(13): Scope of relief of section 411(a)(13)(A)
- A. The 2010 final regulations
- B. Limitations on the relief of section 411(a)(13)(A)
- C. Application of section 411(a)(13)(A) to distributions other than single sums
- D. Application of section 411(a)(13)(A) to plans with multiple formulas
- E. Application of section 411(a)(13)(A) to pension equity plans
- II. Section 411(b)(1): Special rule with respect to statutory hybrid plans
- III. Section 411(b)(5): Special conversion protection rule and additional rules with respect to the market rate of return limitation
- A. Comparison at effective date of conversion amendment
- B. Market rate of return
- C. Plan termination
- D. Special rule with respect to changes in interest crediting rates where plan provides section 411(d)(6) protection
- E. Special rule with respect to interest crediting rate after normal retirement age
- IV. Changes in interest crediting rates and Code section 411(d)(6)
- A. Background
- B. Special section 411(d)(6) rule with respect to changes in future interest crediting rates
- C. Changes that would otherwise violate section 411(d)(6) but that are made to the extent necessary to satisfy section 411(b)(5)
- Proposed Effective/Applicability Dates
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
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