Assertion: proposed regulation | /r/HasProperty | applicable/effective
Facets:
value: for plan years
type: TEMPORAL
Source sentences:
text: These proposed regulations are applicable/effective for plan years beginning on or after January 1, 2009, and amend the accrued benefit requirements for hybrid defined benefit plans by adding a new paragraph (b)(2)(ii)(G) to section 1.411(b)-1.