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IRS Discusses 3 Accrual Rules of 411(b)(1) in Rev. Rev. 2008-7

By Suzanne Wynn

On Friday, the IRS issued Revenue Ruling 2008-7, discussing the backloading rules for pension plans and Code section 411(b)(1). In 21 pages, the IRS provides an analysis of a traditional pension plan which converted into a cash balance pension plan prior to the effective date of the new conversion requirements under the Pension Protection Act. The issue in this revenue ruling is stated as: Does the defined benefit plan described below that was converted from a traditional benefit formula to a read more

Full post as published by Pension Protection Act Blog on February 03, 2008 (boomark / email).