The IRS issued long-awaited final regulations related to hybrid pension plans. While the final regulations formalize guidance in some areas, the IRS also released for public comment new proposed regulations�related to additional topics not fully addressed in the final regulations.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/Fwg41Q193RM/Tax_Clinic_03.aspx
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