Assertion: proposed regulation | /r/CapableOf | amend accrued benefit requirements
Facets:
value: for hybrid defined benefit plans
type: TRANSITIVE-OBJECT
value: by adding a new paragraph
type: MANNER
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.