Compliance December 28, 2010

IRS Corrects Hybrid DB Plan Rule

Federal officials have issued a corrected document on final regulations for hybrid defined benefit plans since a previous version contained errors “that may prove to be misleading and are in need of clarification."
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The Internal Revenue Service corrections for TD 9505 were contained in a document published Tuesday in the Federal Register that become effective immediately and applicable on October 19, 2010 when the original version was first published (see IRS Issues Rules on Hybrid Retirement Plans ). 

The corrections to the Hybid Plan rules are at http://origin.www.gpo.gov/fdsys/pkg/FR-2010-12-28/pdf/2010-32539.pdf .

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Further information is available by calling Neil S. Sandhu, Lauson C. Green, or Linda S.F. Marshall at (202) 622–6090.

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