Transcription of Retroactive Plan Amendments Under 412(d)(2)
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Retroactive Plan Amendments Under 412(d)(2)
Main 15725 SW Greystone Court, Suite102 Toll Free Beaverton, OR 97006-6016 Fax Retroactive plan Amendments Under 412(d)(2) The law did not change, why did the IRS position change? Or did it? In the hierarchy of statutes, regulations, procedures, notices, and other pronouncements that govern tax qualified retirement plans, the IRS Gray Book1 is somewhere near the bottom. The Gray Book s purpose generally is to provide answers to highly technical and/or fact specific questions; it is not intended to introduce radical changes to established pension law or interpretation. Yet, in the 2011 Gray Book, Question 4 (appended to this article), the IRS introduced a bold new interpretation of Internal Revenue Code (IRC) 412(d)(2) that has the effect of rendering the code section useless. The IRS position has many practitioners wondering how the IRS came to such a conclusion and whether the Gray Book has any real authority.
Main 503.520.0848 15725 SW Greystone Court, Suite102 Toll Free 888.643.5179 Beaverton, OR 97006-6016 Fax 503.520.1147 www.independentactuaries.com Retroactive Plan Amendments Under §412(d)(2)
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