De-Risking Qualified Defined Benefit Plans – Lump Sum Windows for In Pay Retirees & Beneficiaries

In 2015, the Treasury department and the IRS established an intent to amend regulations to disallow Qualified Defined Benefit Pension Plans from replacing annuities with a lump sum payment or other accelerated forms of distribution. In early 2019, they released a new notice that states that they no longer intend to amend the regulations.

Free Download