Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account; Correction
other · IRS · Rule · Published 2001-08-07 · Effective 2001-06-19 · 66 FR 41133
Document
Document number
01-19787
Federal Register citation
66 FR 41133
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-08-07
Effective date
2001-06-19
Treasury docket
TD 8948
Abstract
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, June 19, 2001 (66 FR 32897) relating to the minimum cost requirement under section 420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account.