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.