BULLETIN - December 21, 2006IRS Notice 2007-6: IRS Begins Determination Letters and Exams for Cash Balance Plan Conversions (PDF) 17 pages. Excerpt: "[T]he Service is beginning to process determination letter and examination cases [involving] an amendment to change a traditional defined benefit plan into a cash balance plan . . . . This notice also provides transitional guidance on the requirements of [the Code that were] added by section 701(b) of the Pension Protection Act of 2006 . . . . This notice also requests comments on certain issues raised by §§411(a)(13) and 411(b)(5)." (Internal Revenue Service)
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