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Hybrid Defined Benefit Plans
Fall 1998 , American Society of Pension Actuaries
Bribery case prompts first deferred prosecution
November 25, 2015, Bloomberg BNA
Richard Shea is quoted by Bloomberg BNA in an article discussing whipsaw calculations in light of the final regulations being released giving hybrid defined benefit retirement plans more time to bring their plans into compliance. According to Shea, although the IRS and Treasury made plans in the past to eliminate whipsaw calculations, it was never finalized. ...
IRS Issues Transition Relief for Hybrid Plans
November 16, 2015, Bloomberg BNA
Partners Richard Shea and Robert Newman are quoted in a BNA article discussing new rules governing hybrid pension retirement plans. More transitional guidance is needed, according to Shea. “The rules finalized today only address how to transition from a noncompliant market rate of return. They do not address how to transition from plan provisions that do not ...
May 14, 2014, Bloomberg BNA
Covington partner Richard C. Shea is quoted in this Bloomberg BNA article regarding final regulations the Treasury Department recently released providing guidance on the taxation of retirement plan payments for health and accident insurance, including disability coverage. “The Treasury Department guidance included more provisions than what the employee benefits ...