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Current developments in employee benefits and pensions.(part 2)
Tax Adviser, The, December, 2007 by Neilio, Mark; Veal, Tom; Walker, Deborah
EXECUTIVE SUMMARY
* Defined-benefit plan distribution rules have been amended to facilitate phased retirement alternatives for workers.
* Regulations have been issued that clarify what are considered qualified distributions from Roth 401(k) accounts and the rules for rollover distributions from these accounts.
* New regulations update the regulations under Sec. 403(b) to reflect statutory changes and IRS rulings and include a new requirement that all 403(b) plans have a written plan.
* The IRS has issued several forms of guidance on the provisions of the Pension Protection Act of 2006.
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This two-part article covers significant developments of the year in employee benefits, including executive...
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