Protected Benefits Under Code Section 411(d)(6) | Practical Law

Protected Benefits Under Code Section 411(d)(6) | Practical Law

A Practice Note providing an overview of the anti-cutback rule under Section 411(d)(6) of the Internal Revenue Code (Code) (26 U.S.C. § 411(d)(6)) that generally prohibits amendments eliminating or reducing protected accrued benefits, early retirement benefits, retirement-type subsidies, and certain optional forms of benefit under qualified retirement plans.

Protected Benefits Under Code Section 411(d)(6)

Practical Law Practice Note 8-521-5906 (Approx. 25 pages)

Protected Benefits Under Code Section 411(d)(6)

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note providing an overview of the anti-cutback rule under Section 411(d)(6) of the Internal Revenue Code (Code) (26 U.S.C. § 411(d)(6)) that generally prohibits amendments eliminating or reducing protected accrued benefits, early retirement benefits, retirement-type subsidies, and certain optional forms of benefit under qualified retirement plans.