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Treasury and IRS are expected to issue a release this week to prevent reductions in 2010 in the amounts that workers can contribute to their pension plans, senior administration officials say. The release will includes tax code Section 401(k) plans, individual retirement accounts, and other aspects of tax-favored retirement arrangements, the officials say during a White House conference call. Meanwhile, practitioners tell BNA they are finding as many reasons to be pleased as annoyed as they pore through the more than 300 pages of final funding regulations (T.D. 9467) released last week. The final rules for calculating disability benefits are much improved from the proposed rules, but the lack of any definition of market rate of return for defined benefit cash balance plans has forced practitioners to adopt contingent amendments to deal with the uncertainty, attorneys and actuaries say.
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