Proposed CB regs have apparently been withdrawn

http://www.treas.gov/press/releases/report...ement200457.pdf

They were effectively withdrawn at the beginning of the year when the Treasury Department was denied funds in their appropriations bill to continue any work on them.

These regulations covered a LOT more than cash balance issues. This is the entire section on how to accrue benefits after normal retirement age. There is still the outstanding proposed regulations from 1989 that continue to be the guidance that should be followed and relied upon (the proposed regulations in 2002 that were withdrawn could not be relied upon and did not negate the 1989 proposed regulations).