# Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account; Correction
> **IRS** · Correction to final regulations. · Published 2001-08-07 · Effective 2001-06-19 · 66 FR 41133
## Document
- **Document number:** 01-19787
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 41133
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/08/07/01-19787/minimum-cost-requirement-permitting-the-transfer-of-excess-assets-of-a-defined-benefit-pension-plan)
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