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Recent IRS Guidance Prohibits Lump-Sum Windows for Pension Retirees, Updates Pension Mortality Tables for 2016

Bloomberg BNA Tax and Accounting Center October 26, 2015

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Anne Becker, Jeffrey Holdvogt and Maggie McTigue wrote this bylined article on two recent IRS notices involving elimination of lump sum pension payments in lieu of annuities, and delay in implementing new pension mortality tables related to lump sum payments. The authors called the notices “significant ... for employers that sponsor defined benefit pension plans, particularly those considering lump-sum windows as a ‘de-risking’ option for their plans.” Read the full article.

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  • Holdvogt, Jeffrey M.

    Jeffrey M. Holdvogt

    Partner Chicago
  • McTigue, Maggie

    Maggie McTigue

    Associate Chicago

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