Notice of Significant Reduction in the Rate of Future Benefit Accrual
other · IRS · Rule · Published 1998-12-14 · 63 FR 68678
Document
Document number
98-32925
Federal Register citation
63 FR 68678
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-12-14
Treasury docket
TD 8795
Abstract
This document contains final regulations that provide guidance on the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA. It requires the plan administrator to give notice of plan amendments, which provide for a significant reduction in the rate of future benefit accural, to participants in the plan and certain other parties.