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Tucker Arensberg, P.C.
Tucker Arensberg, P.C.
One PPG Place, Suite 1500
Pittsburgh, PA 15222
(412) 566-1212
(412) 594-5619
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Harrisburg, PA

Tucker Arensberg, P.C.
Tucker Arensberg, P.C.
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Camp Hill, PA 17011
(717) 234-4121
(717) 232-6802
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Tucker Arensberg, P.C.
Tucker Arensberg, P.C.
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New York, NY 10171
(212) 739-7910
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Foster City, CA

Tucker Arensberg, P.C.
Tucker Arensberg, P.C.
1098 Foster City Boulevard, Suite 106 #700
Foster City, California 94404
(650)208-2701
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IRS No Longer Prohibits Pension Plans From Offering Certain Lump-Sum Window Programs

Articles June 17, 2019

In IRS Notice 2019-18, the IRS announced that it no longer intends to issue regulations that prohibit pension plans from offering to retirees who have already begun annuity payments the choice to receive the value of the remaining annuity payments in a lump-sum. The IRS will no longer oppose employers that offer this choice but will continue to monitor the practice and any corresponding plan amendments for compliance with plan qualification requirements. The Notice may be found here.

For more information contact Ed Wodarczyk.

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IRS No Longer Prohibits Pension Plans From Offering Certain Lump-Sum Window Programs

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  • Edward A. Wodarczyk

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  • Employee Benefit Plans/ERISA
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