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26 CFR § 54. 4980F-1 - Notice requirements for certain pension plan . . . Except for amendments described in paragraphs (d) (2) and (g) of this Q A-9, if a section 204 (h) amendment is adopted in connection with an acquisition or disposition, section 204 (h) notice must be provided at least 15 days before the effective date of the section 204 (h) amendment
Retirement topics - Notices - Internal Revenue Service The notice is generally referred to as an ERISA Section 204 (h) Notice The notice must state the specific provisions of the amendment causing a reduction in future accruals and its effective date
IRS Publishes Final ERISA Section 204 (h) Notice Requirements Generally, the notice must be delivered 45 days before the effective amendment date Exceptions to this rule include: amendments related to corporate transactions that only reduce early retirement benefits; the deadline is 30 days after the effective date Delivery of the notices can only be made via: approved electronic means
Treasury and IRS Issue Final 204 (h) Notice Regulations The final regulations retain the general rule in the proposed regulations that plan administrators must provide 204 (h) notice to applicable individuals at least 45 days before the amendment's effective date, and the special timing rules for small plans and for certain business transactions
IRS Issues Final Guidance on Post-PPA 204(h) Notices - Buck The regulations clarify when notices are required in light of changes made by the Pension Protection Act of 2006 (PPA), provide rules on timing for retroactive amendments, and coordinate the requirements for these notices with other statutory notice requirements
What Are the Requirements for a 204 (h) Notice? Failing to provide a timely and complete 204 (h) notice results in an excise tax under the Internal Revenue Code The tax is $100 per day for each participant or alternate payee who was not properly notified Liability for the tax falls on the employer or, for a multiemployer plan, the plan itself
204 (h) Notice Requirements | Practical Law This Note discusses how to provide the notice, timing requirements, content requirements, and penalties for failing to provide the notice
Notice of Benefit Reduction Under ERISA Section 204 (h) This document contains temporary regulations that provide guidance concerning the requirements of section 204 (h) of ERISA, relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA
sum_flash - Internal Revenue Service Advance notice to participants of 45 days (or 15 days in the case of a multiemployer plan) – often referred to as a “section 204(h) notice” – is generally required when a plan is amended to significantly reduce the rate of future benefit accrual