The Internal Revenue Service (IRS) is planning a webinar on Minimum
Present Value Requirements for Defined Benefit Plans and would like
input on questions or topics to include.
The webinar will cover:
Final Regulations on IRC Section 417(e) partial annuity distributions;
Proposed regulations on other IRC Section 417(e)(3) requirements;
Types of benefit payments subject to minimum present value requirements;
Application of mortality discounts; and
Proposed clarification of existing IRC Section 417(e)(3) rules.
Email the IRS by 5 p.m. ET on April 17, 2017, with any suggestions for this presentation.
The presentation will be posted to the IRS Video Portal in May 2017.