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Post details: IRS Asks for Comments Regarding Eligible Combined Plans to Be Used for Future Guidance (Notice 2009-71)
08/13/09
IRS Asks for Comments Regarding Eligible Combined Plans to Be Used for Future Guidance (Notice 2009-71)
CCH (cch.taxgroup.com) reports:
The IRS plans to issue guidance relating to eligible combined plans under Code Sec. 414(x) and is seeking comments regarding the requirements for such plans. An eligible combined plan provides a vehicle through which an employer can maintain both a defined contribution plan and a defined benefit plan on a combined basis, thus reducing the administrative burdens and costs of maintaining separate plans. The effective date for Code Sec. 414(x) is plan years beginning after December 31, 2009, and any forthcoming guidance would apply prospectively. Comments must be submitted by October 15, 2009.
Notice 2009-71, 2009FED ¶46,446
Other References:
Code Sec. 414
CCH Reference - 2009FED ¶19,198B.01
Tax Research Consultant
CCH Reference - TRC RETIRE: 3,500
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