26Nov
Closed Defined Benefit Plans: IRS Again Extends Nondiscrimination Testing Relief Through 2020 and Expands Relief to BRF Testing
Closed defined benefit plans—i.e., defined benefit plans that are frozen to new participants but that allow existing “grandfathered” participants to continue to accrue benefits—are nearly certain to face challenges in passing nondiscrimination...
By:
Morgan Lewis - ML Benefits
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