federal_register: 2014-22292
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-22292 | Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans | Proposed Rule | This document contains proposed regulations that would provide guidance regarding certain amendments to applicable defined benefit plans. Applicable defined benefit plans are defined benefit plans that use a lump sum-based benefit formula, including cash balance plans and pension equity plans, as well as other hybrid retirement plans that have a similar effect. These proposed regulations would permit an applicable defined benefit plan that does not comply with the requirement that the plan not provide for interest credits (or equivalent amounts) at an effective rate that is greater than a market rate of return to comply with that requirement by changing to an interest crediting rate that is permitted under the final hybrid plan regulations, without violating the anti-cutback rules of section 411(d)(6). These regulations would affect sponsors, administrators, participants, and beneficiaries of these plans. This document also provides a notice of a public hearing on these proposed regulations. | 2014-09-19 | 2014 | 9 | https://www.federalregister.gov/documents/2014/09/19/2014-22292/transitional-amendments-to-satisfy-the-market-rate-of-return-rules-for-hybrid-retirement-plans | https://www.govinfo.gov/content/pkg/FR-2014-09-19/pdf/2014-22292.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that would provide guidance regarding certain amendments to applicable defined benefit plans. Applicable defined benefit plans are defined benefit plans that use a lump sum-based benefit formula, including... |