News & Analysis as of

Retirement › Defined Benefit Plans › Lump Sum Payments

Franczek P.C.

Employee Benefits Alert - July 2015

Franczek P.C. on

Major Revisions to Qualified Plan Determination Letter Process Announced - Effective January 1, 2017, the staggered five-year determination letter remedial amendment cycles for individually designed plans will be...more

Littler

IRS Moves to Prohibit Lump Sum Windows for Retirees

Littler on

The IRS issued Notice 2015-49 (the "Notice") on July 9, 2015, effectively ending the ability of sponsors of qualified defined benefit pension plans ("DB Plan") to "de-risk" their plans by offering participants in pay status...more

Eversheds Sutherland (US) LLP

It's Curtains for Some Lump-Sum Window Programs

Eversheds Sutherland (US) LLP on

On July 9, the Internal Revenue Service (IRS) released Notice 2015-49 to announce it intends to prohibit retirees who are receiving annuity payments from a defined benefit pension plan from electing a lump sum in lieu of the...more

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