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Peter Cullen

April 18, 2016 By Peter Cullen

False alarm! IRS withdraws controversial proposed cross-testing regulation provisions

A couple of months ago, the IRS proposed some changes to the §1.401(a)(4) nondiscrimination testing regulations.  On Thursday, they withdrew the part of those proposed regulations that was bad news for plan sponsors, as noted in our prior post. We are pleased the IRS has reconsidered the unintended …

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March 10, 2016 By Peter Cullen

Surprises in the proposed cross-testing regulations

On January 29th, the IRS proposed revisions to the nondiscrimination testing regulations of §1.401(a)(4).  The title of proposed regulations (and most of the attention generated by them) is focused on the relief for closed defined benefit (DB) plans.  This post summarizes the proposed changes that …

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July 12, 2012 By Peter Cullen 2 Comments

MAP-21: Good News & Bad News for Pension Plans

The "Moving Ahead for Progress in the 21st Century" (MAP-21) legislation signed into law last week included significant pension law changes.  These included good news and bad news for sponsors of defined benefit pension plans. The good news is that MAP-21 provided some relief from the historical …

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