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788 (1997) (TRA 'ninety seven). The text in the short-term polices served being a portion of the text of your proposed laws. Only a few remarks had been submitted to the proposed restrictions; no Listening to was asked for or held. Right after thing to consider from the comments, these final restrictions undertake the provisions with the proposed laws. Clarification of Provisions
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Right after thing to consider from the comments, the IRS and Treasury have decided to undertake the regulation eradicating the lookback rule as proposed. The IRS and Treasury believe that the statutory cash-out provisions symbolize a balancing from the passions of participants in protecting their Positive aspects in certified options Using the sensible administrative desires of plan sponsors and administrators.