IRS Seeking Suggestions for DB Plan Webinar

The IRS is asking for suggestions for a presentation on minimum present value requirements for DB plans.

The Internal Revenue Service (IRS) is planning a webinar on Minimum Present Value Requirements for Defined Benefit Plans and would like input on questions or topics to include.

The webinar will cover:

Final Regulations on IRC Section 417(e) partial annuity distributions;  

Proposed regulations on other IRC Section 417(e)(3) requirements;

Types of benefit payments subject to minimum present value requirements;  

Application of mortality discounts;  and

Proposed clarification of existing IRC Section 417(e)(3) rules.


Email the IRS by 5 p.m. ET on April 17, 2017, with any suggestions for this presentation.

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