Collected Comments on Proposed Regs: Hybrid Pension Plans

The IRS has scheduled a public hearing for January 9 on proposed regulations (REG-111839-13) that would allow a hybrid retirement plan with a noncompliant interest crediting rate to be amended so that its interest crediting rate complies with the market rate of return rules without violating the anti-cutback rules of section 411(d)(6).

Documents

The following documents are available from Tax Analysts:

• Comments from ERISA Industry Committee .

• Comments from Mercer .

• Comments from American Benefits Council and Coalition to Preserve the Defined Benefit System .

• Comments from Towers Watson .

• Comments from AARP .

• Comments from Susanin, Widman & Brennan .

• Comments from American Academy of Actuaries .

• Comments from McDermott Will & Emery LLP .

• Comments from Faegre Baker Daniels LLP .

• Comments from U.S. Chamber of Commerce .

• Comments from National Coordinating Committee for Multiemployer Plans .

• Comments from GenCorp Inc .

• Comments from Aon Hewitt .