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These are technical, but nonetheless important rules that all defined benefit plans must comply with, and unfortunately the new rules are complex, internally inconsistent, too often uncertain, and uncoordinated in substance and procedure (e.g., multiple plan amendments). We believe that, in milf mature women the aggregate, the burdens placed on defined benefit plan sponsors and milf mature women administrators by these and other requirements far exceed what is necessary to achieve the milf mature women underlying policy objectives. C. Level the playing field In certain respects, current law and regulations favor 401(k) and other defined contribution plans in ways that are not necessary and have the effect of discouraging employers from maintaining defined benefit plans. We recommend that Congress and the Administration consider modifying existing laws and regulations to create a more level playing field between 401(k) plans and defined benefit plans.
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