Permitted Elimination of Preretirement Optional Forms of Benefit
other · IRS · Rule · Published 1998-06-05 · Effective 1998-06-05 · 63 FR 30621
Document
Document number
98-14875
Federal Register citation
63 FR 30621
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-06-05
Effective date
1998-06-05
Treasury docket
TD 8769
Abstract
This document contains final regulations that permit an amendment to a qualified plan or other employee pension benefit plan that eliminates plan provisions for benefit distributions before retirement but after age 70\1/2\. These regulations affect employers that maintain qualified plans and other employee pension benefit plans, plan administrators of these plans and participants in these plans.