Qualified Retirement Plans: May 2005 Developments.

Mondaq Business Briefing › Nbr. 2005, January 2005

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Qualified Retirement Plans: May 2005 Developments.

IRS has proposed new Code Section 415 rules regarding limitations on benefits and contributions under qualified retirement plans. The proposed rules, according to the IRS press release, consolidate past changes in law related to Code Section 415 and provide additional guidance intended to answer questions for plan sponsors and administrators. The original regulations were issued in 1981. The proposed rules are expected to go into effect for plan years beginning in 2007. Th...

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