Benefit Form Requirement

mardi 27 janvier 2015

Hello everyone. I work mainly in public plan valuation and haven't gone through the entire EA curriculum yet, so I'm a bit unfamiliar with the IRC and many IRS requirements.



Is there some requirement in the IRC or the regs that requires a plan to offer an option that provides a refund of employee contributions (either through a lump sum or annuities-certain/roc option)?



It seems like a reasonable thing to do, but I don't think it is a requirement... would someone more knowledgeable be kind enough to point me in the right direction?





Benefit Form Requirement

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