Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction
other · IRS · Rule · Published 2009-12-23 · Effective 2009-12-23 · 74 FR 68149
Document
Document number
E9-30535
Federal Register citation
74 FR 68149
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2009-12-23
Effective date
2009-12-23
Treasury docket
TD 9472
Abstract
This document contains a correction to final regulations (TD 9472) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61270) 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.