News & Analysis as of

Defined Benefit Plans Pensions Non-Discrimination Rules

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

McDermott Will & Emery

Once Again, IRS Extends Nondiscrimination Relief for Frozen Defined Benefit Plans

McDermott Will & Emery on

The Internal Revenue Service (IRS) has once again extended the temporary nondiscrimination relief for frozen defined benefit plans, now through 2020. Frozen pension plans are pension plans that have been closed to new...more

Orrick, Herrington & Sutcliffe LLP

More DB DC Plan Design Flexibility in Maximizing Benefits for Highly Compensated Employees

Given the subject matter involved, this Alert is very technical and specialized. If your company offers both an active pension plan and a 401(k) or profit sharing plan and performs the general test to satisfy the...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

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