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IRS Closely Scrutinizing 'Greater-Of' Cash Balance Plan Formulas (PDF)
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May 21, 2007
4 pages. Excerpt: As the post-PPA determination letter process for cash balance plans gets into full swing, it has become increasingly clear that a particular area of focus during the IRS review process will be whether the plan's benefit formula satisfies the Code's 'anti-backloading' standards.
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