Notice 2007-6 - Cash Balance and Other Hybrid Defined Benefit Pension Plans     (PDF)

Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determination letter and examination cases that were suspended relating to cash balance and other hybrid defined pension plans. The notice also provides transitional guidance on the requirements of sections 411(a)(13) and 411(b)(5) of the Code as added by section 701(b) of the Pension Protection Act of 2006. In addition, this notice requests comments on certain issues raised by sections 411(a)(13) and 411(b)(5).

Related Links

Recent Cash Balance Plan Developments

IRS Opens Floodgates on Cash Balance Conversion Letter Requests

Summary of Notice 2007-6 Guidance on Cash Balance and Other Hybrid Defined Benefit Plans

IRS Announces Long-Stalled Determination Letter Process Will Open With Respect to Cash Balance Plans and Provides Other Guidance

IRS Releases Transitional Guidance for Hybrid Plans

Cash Balance Plans – End of Determination Letter Moratorium and Initial IRS Guidance for PPA Changes

IRS Opens Determination Letter Program and Issues Transitional Guidance for Cash Balance and Pension Equity Plans

IRS Begins to Open the Gates of “Cash Balance Jail”

IRS Provides Guidance for Hybrid Plans