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The anti-cutback rule is a familiar rule, but one that is often not fully understood. For example. from time to time, an employer will need or want to take to modify distribution options or other benefits. And this is where the anti-cutback rule comes into play. When can a plan remove or modify existing distribution options? If it is protected, can the plan be changed going forward? If so, is there a problem with benefits, rights and features? This web seminar examines this difficult, technical issue and the relating nondiscrimination testing concerns.
Topics include:There are no prerequisites or other advanced preparation for this program. The speaker will expect attendees will have a general understanding of the operation of 401(k) and other retirement plans.
Level: IntermediateNASBA Field of Study: Taxes
Speaker: David Schultz, J.D.Objectives: After the seminar, attendees should be able to:
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