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Category Archives: Defined Benefit
Constitution Day and Combined Plan Deduction Limits
ASPPA announced on Friday that Treasury officials informed Congress yesterday that they will enforce the new PPA combined plan deduction limits under Internal Revenue Code section 404(a)(7) in accordance with the language in the proposed PPA technical correction legislation (H.R. … Continue reading
Posted in Deduction Limits 404, Defined Benefit
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7th Circuit Includes COLAs in DB Lump Sum Calculations
In a cautionary tale about how plan documents can be written too carefully, the 7th Circuit this week, in Williams v. Rohm and Haas Pension Plan, __ F.3d __ (S.D. Indiana) (Aug. 14, 2007), affirmed both the district court’s decision … Continue reading
Posted in Defined Benefit, Distributions
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Spousal Consent When Married Less than a Year
Some days, every question can be answered by applying the examples contained within the Treasury regulations. Today, the question involved a participant in a terminating defined benefit plan who has been married for six months and wants to take a … Continue reading
Posted in Defined Benefit, Distributions
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Dow Chemical Goes Cash Balance
Dow Chemical announced that, starting in 2008, new eligible salaried employees will be enrolled in the company’s new cash balance plan instead of their existing traditional defined benefit plan. The new plan is named their Personal Pension Account. A traditional … Continue reading
Posted in Cash Balance, Defined Benefit
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End of the GUST Era
The IRS announced they will stop accepting applications for opinion/advisory letters for prototypes and volume submitter defined benefit plans not restated for EGTRRA and the 2006 Cumulative List as of September 7, 2007. In Announcement 2007-61, the IRS provides three … Continue reading
Posted in Defined Benefit, IRS
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Health Benefits in Defined Benefit Plans
Later this year, the IRS is expected to release guidance on including health benefits in defined benefit plans. From a public policy standpoint, this is potentially a good thing for participants. Imagine if a defined benefit plan offered pre- and … Continue reading
Posted in Defined Benefit
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