IRS seeks comments on 417(a)(7) regs

The IRS is seeking comments on an extension of a currently approved collection of information concerning final regulations that provide special rules under Code Sec. 417(a)(7) for a written explanation provided by qualified plans after the annuity starting dates.

Written comments, which should be received on or before December 17, 2012, should be directed to: Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

Source: 77 FR 63422, October 16, 2012.

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For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer’s Benefits Reports.

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