IRS Postpones Effective Date for Cash Balance Plan Interest Crediting RulesMary I. Bresnan,Steven D. Einhorn,Paul M. Hamburger,Lisa Berkowitz Herrnson,James R. Napoli,Andrea S. Rattner,Michael S. Sirkin, October 18, 2011
On October 12, 2011, the Internal Revenue Service ("IRS") and Treasury Department released Notice 2011-85 which postpones the effective date for the interest crediting rules for hybrid retirement plans (such as cash balance plans) as well as the timing for the adoption of plan amendments...