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Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy

Abstract: These regulations provide a limited exception to the anti-cutback rules of section 411(d)(6) that would permit a plan sponsor in a bankruptcy proceeding to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under its defined benefit plan if certain conditions are satisfied.
RIN: 1545-BK94
Type: Rule Making

Primary Documents (2)