Hybrid Plan Regulations


Session Handout

Hybrid Plan Regulations December 01, 2010 12:30 PM - 1:45 PM

On October 18, the IRS and Treasury issued long-anticipated final and proposed regulations on PPA provisions affecting hybrid defined benefit pension plans, such as cash balance and pension equity plans. The presenters will review the regulations and address key consulting and technical issues raised by these regulations, including transition and plan amendment issues that many plan sponsors want to attend to immediately.

Credits: EA Core: 1.50 CPD: 1.50
  • 1 . Lawrence J. Sher October Three LLC
  • 2 . Richard Shea Covington & Burling LLP
  • 3 . Harlan M. Weller U.S. Department of the Treasury