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Section 411 (d) (6) Protected Benefits (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Section 411(d)(6) Protected Benefits (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Section 411(d)(6) Protected Benefits (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations providing guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a). These regulations also provide a utilization test under which certain plan amendments are permitted to eliminate or reduce certain early retirement benefits, retirement-type subsidies, or optional forms of benefit. These regulations generally affect sponsors of, and participants and beneficiaries in, qualified retirement plans. This book contains: - The complete text of the Section 411(d)(6) Protected Benefits (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section