Outside Publication
Final 417(e) Regulations Add New Requirements and Offer Design Flexibility, Lexis Practical Guidance
May 07, 2024In an article published by Lexis Practical Guidance, partner R. Randall Tracht, associate Claire Bouffard, and of counsel Mark Simons discuss regulations from the US Internal Revenue Service regarding “minimum present value requirements” for tax-qualified defined benefit (DB) plans. The article provides an overview of changes under the regulations and considerations for DB plan sponsors.