"The Revenue Service has issued Notice 99-44 which provides guidance, in question and answer form, regarding the repeal of the combined limitation (Code Section 415(e)) on defined benefit and defined contribution plans maintained by the same employer. The repeal is effective for limitation years beginning after December31, 1999.... The repeal of Code Section 415(e) should open opportunities for employers to establish defined benefit plans. Practitioners should review with their clients the possible benefit of adopting a defined benefit plan."  MORE >>