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Annuities Internal Revenue Service Pension Plan Amendments

McDermott Will & Emery

Final IRS Regulations Simplify Pension Plan Requirements for Partial Annuity Distributions

McDermott Will & Emery on

The Department of Treasury and Internal Revenue Service issued final regulations addressing the minimum present value requirements for pension benefits payable partly as an annuity and partly in an accelerated form, usually a...more

Orrick, Herrington & Sutcliffe LLP

IRS Flip Flops DeRisking Pension Plan Options

The volatility and unpredictability of an employer's obligations under a defined benefit pension plan can have a significant impact on its bottom line. This is especially true of plans with liabilities for pension benefits...more

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