# Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual
> **IRS** · Final regulation. · Published 2009-11-24 · Effective 2009-11-24 · 74 FR 61270
## Document
- **Document number:** E9-28078
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 61270
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-11-24
- **Effective date:** 2009-11-24
- **Treasury docket:** TD 9472
## Abstract

This document contains final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/11/24/E9-28078/notice-requirements-for-certain-pension-plan-amendments-significantly-reducing-the-rate-of-future)
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