federal_register: 2012-20995

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2012-20995 Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy; Hearing Cancellation Proposed Rule This document cancels a public hearing on proposed regulations under section 411(d)(6) of the Internal Revenue Code. The proposed regulations provide guidance under the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans. 2012-08-24 2012 8 https://www.federalregister.gov/documents/2012/08/24/2012-20995/amendment-of-prohibited-payment-option-under-single-employer-defined-benefit-plan-of-plan-sponsor-in https://www.govinfo.gov/content/pkg/FR-2012-08-24/pdf/2012-20995.pdf Treasury Department; Internal Revenue Service 497,254 This document cancels a public hearing on proposed regulations under section 411(d)(6) of the Internal Revenue Code. The proposed regulations provide guidance under the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which...  

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