What Should the IRS Tell About Minimum Present Value Requirements?

The IRS will be holding a webinar on Minimum Present Value Requirements for Defined Benefit Plans in May. But it wants input on what topics it will address and what questions it should answer in the webinar.

The webinar will cover:

• final regulations on partial annuity distributions under Internal Revenue Code Section 417(e);

• proposed regulations on other Code Section 417(e)(3) requirements;

• types of benefit payments subject to minimum present value requirements;

• application of mortality discounts; and

• proposed clarification of existing Code Section 417(e)(3) rules.

Suggestions regarding topics and questions to be addressed in the webinar can be send to the IRS via email by 5:00 p.m. Eastern Time on April 17, 2017. They should be sent to [email protected] and should have the following in the message line: EP comment - EP webinar - Minimum Present Value Requirements for Defined Benefit Plans.

The presentation will be posted to the IRS Video Portal in May 2017.