News & Analysis as of

Annuities Internal Revenue Service Qualified Retirement Plans

King & Spalding

Compensation and Benefits Insights - April 2019

King & Spalding on

IRS Re-Opens the Door to Retiree Lump Sum Windows - The IRS recently issued Notice 2019-18, reversing its prior position set forth in Notice 2015-49 that offering retirees in pay status the opportunity to elect a “cash...more

Bradley Arant Boult Cummings LLP

IRS Changes Rules on Lump Sum Window Programs

The Internal Revenue Service (IRS) has surprisingly issued a notice of its intention to amend the required minimum distribution (RMD) regulations under the Internal Revenue Code (Code) to limit the use of lump sum payments to...more

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