News & Analysis as of

Defined Benefit Plans Pensions Proposed Regulation

McDermott Will & Emery

Frozen 2: IRS Expands Nondiscrimination Relief for Frozen Defined Benefit Pension Plans

McDermott Will & Emery on

The Internal Revenue Service (IRS) expanded the temporary relief for frozen defined benefit plans to include nondiscrimination requirements relating to benefits, rights and features, available for plan years beginning before...more

Jackson Lewis P.C.

The IRS Doesn’t Disappoint

Jackson Lewis P.C. on

As anticipated by plan sponsors of closed defined benefit pension plans, the IRS issued Notice 2018-69, the fourth extension for an additional year of the temporary nondiscrimination relief for “closed” defined benefit...more

Franczek P.C.

IRS Proposes Permanent Nondiscrimination/Coverage Relief for Closed Pension Plans

Franczek P.C. on

The Internal Revenue Service (IRS) has issued proposed regulations that would provide permanent relief from certain coverage and nondiscrimination testing requirements to defined benefit plans that are closed to new...more

Morgan Lewis

Final and Proposed Regulations on Hybrid Pension Plans

Morgan Lewis on

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

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