Cash Balance Plan Resource Page
PDF01.13.2011
A compilation of online resources for employers regarding Cash Balance plans
REGULATIONS
- IRS Final Regulations, Hybrid Retirement Plans, 75 F.R. 64123, October 19, 2010
- IRS Proposed Regulations, Additional Rules Regarding Hybrid Retirement Plans, 75 F.R. 64197, October 19, 2010
- Correction to IRS Final Regulations, Hybrid Retirement Plans; Correction, 75 F.R. 81456, December 28, 2010
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IRS Proposed Regulations, Hybrid Retirement Plans, 72 F.R. 73680, December 28, 2007
IRS Revenue Rulings and Notices
- IRS Rev. Rul. 2008-7, February 19, 2008 (2008-7 I.R.B.)
- Internal Revenue Service Bulletin: 2010-51, December 20, 2010, Notice 2010-77, Extension of Deadline to Adopt Certain Retirement Plan Amendments
- IRS Notice 2009-97, Extension of Deadline to Adopt Certain Retirement Plan Amendments
- Internal Revenue Service Bulletin: 2007-3, January 16, 2007, Notice 2007-6, Cash Balance and Other Hybrid Defined Benefit Pension Plans
- IRS Notice 96-8, Cash Balance Pension Plans
Ivins, Phillips & Barker commentary
- Correcting Operational Errors, Rosina Barker and Kevin O'Brien, Chapter 29, Section 409A Handbook (Olshan/Schohn), December 2010
- Correcting Outside the Correction Programs, Rosina Barker and Kevin O'Brien, Chapter 30, Section 409A Handbook (Olshan/Schohn), December 2010
- Correcting Document Errors, Rosina Barker and Kevin O'Brien, Chapter 31, Section 409A Handbook (Olshan/Scholn), December 2010
- Cash Balance Plans & Age Discrimination: The Statute Speaks & (Most) Courts Listen, Benefits Law Journal, Spring 2005
- Cash Balance Emergency Preparedness Kit: This Is Not a Test, Benefits Law Journal, Spring 2004
- IPB Alert, Administration's Cash Balance Proposals, February 10, 2004
- IPB Alert, Cash Balance Plan Alert, October 30, 2003
- Cash Balance Plans & ADEA: IRS Proposes Regs. Under Code section 411(b)(1)(H), Benefits Law Journal, Spring 2003
- Cash Balance Conversions Under ADEA - Reconsidered & Reaffirmed, Benefits Law Journal, Winter 2002
- Do Cash Balance Plans Violate the ADEA?, Benefits Law Journal, Summer 2000
- Cash Balance Plans: Are Wear-Away Transitions Legal under the ADEA?, Benefits Law Journal, Spring 2000
- PensionCabal.com --Ruminations on the Cash Balance Crisis, Benefits Law Journal, Fall 1999