The IRS has announced plans to host a webinar which will cover Minimum Present Value Requirements for Defined Benefits Plans. The event which will take place at an undetermined date in May will cover several topics including:

  • 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
  • Proposed clarification of existing IRC Section 417(e)(3) rules

The IRS will be taking suggestions and comments on topics to be covered up until April 17th, 2017.  For more information on this webinar as well as access to the video portal for viewing check out the IRS website.

 

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