Internal Revenue Bulletin:  2008-32 

August 11, 2008 


Table of Contents

REG-100464-08 REG-100464-08

Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas. A public hearing is scheduled for October 15, 2008.

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