Internal Revenue Bulletin:  2012-30 

July 23, 2012 


Table of Contents

Notice 2012-46 Notice 2012-46

This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA), which requires that notice be provided to participants and beneficiaries relating to certain limitations on benefits in pension plans imposed under section 206(g) of ERISA.

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