# Hybrid Retirement Plans
> **IRS** · Final Regulations. · Published 2010-10-19 · Effective 2010-10-19 · 75 FR 64123
## Document
- **Document number:** 2010-25941
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 64123
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-10-19
- **Effective date:** 2010-10-19
- **Treasury docket:** TD 9505
## Abstract

This document contains final regulations providing guidance relating to certain provisions of the Internal Revenue Code (Code) that apply to hybrid defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of hybrid defined benefit pension plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/10/19/2010-25941/hybrid-retirement-plans)
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