Bulletin No. 2015–48 November 30, 2015

T.D. 9743, page 679. These final regulations permit a statutory hybrid plan with an interest crediting rate that is not permitted under the final hybrid plan regulations to be amended to comply with the requirement that the plan’s interest crediting rate not exceed a market rate of return without violating the anti-cutback rules. These regulations also delay certain applicability dates under the final hybrid plan regulations.