IRS-Required Annuity Disclosures: July 1, 2004 Deadline
Mondaq Business Briefing › United States Law Articles in English (2004)
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IRS-Required Annuity Disclosures: July 1, 2004 Deadline
Late last year, the IRS issued final regulations regarding the information that must be included in the explanation of the qualified joint and survivor annuity (QJSA) and the qualified pre-retirement survivor annuity (QPSA). These regulations are effective with respect to annuity starting dates on or after October 1, 2004, and with respect to QPSA explanations provided on or after July 1, 2004. The regulations mainly affect defined benefit pension plans. However, defined contribution plans subject to the QJ...
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