New IRS pension rules offer much-needed guidance

Kaplan, Ray
December 2003
Employee Benefit News;Dec2003, Vol. 17 Issue 15, p40
Reports on the need for sponsors of defined benefit and money purchase pension plans to be aware of participant notice requirements to take effect in the U.S. in 2003. Issuance of the final regulations regarding the notice requirements under Section 204(h) of the Employee Retirement Income Security Act (ERISA); Rules under the regulations; Amendments made to the ERISA.


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