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Retirement › Private Letter Rulings

Spilman Thomas & Battle, PLLC

ERISA & Employee Benefits Alert: October 2018

Spilman Thomas & Battle, PLLC on

Welcome to the first edition of ERISA & Employee Benefits Alert. Our ERISA and Managed Care Group will be providing curated insights and news concerning notable ERISA and managed care issues that highlight current or emerging...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

King & Spalding

Five New IRS Private Letter Rulings Confirm IRS’s Position Allowing Retiree Cashouts

King & Spalding on

We reported in 2012 on two private letter rulings (“PLRs”) issued by the IRS (PLR 201228045 and PLR 201228051) blessing certain retiree cashout programs. A retiree cashout program is a de-risking strategy used by defined...more

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