Assertion: final regulation | /r/CapableOf | offer guidance
Facets:
value: on the minimum present value requirements
type: OTHER
Source sentences:
text: Final regulations offer guidance on the minimum present value requirements that apply to certain DB pension plans.
text: In particular, these final regulations offer guidance as to the scope of relief under IRC Section 411(a)(13)(A), contain a special rule for applying the IRC 411(b)(1)(B)