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TREAS/IRS | RIN: 1545-BG48 | Publication ID: Fall 2008 |
Title: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual | |
Abstract: The proposed regulations would provide guidance relating to the interaction of the requirements under section 4980F of the Internal Revenue Code with a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. The proposed regulations would also reflect changes made to section 4980F of the Code by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.411(d)-3(a)(1) 26 CFR 54.4980F-1 | |
Legal Authority: 26 USC 4980F 26 USC 7805 secs 103(b)(1)(B), 111, 113(a)(1)(B), 402, 502, 1107 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-110136-07 Drafting attorney: Pamela R. Kinard (202) 622-8358 Reviewing attorney: Marjorie Hoffman (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Pamela R. Kinard Attorney Department of the Treasury Internal Revenue Service Room 4424, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6060 Fax:202 927-1851 Email: pamela.r.kinard@irscounsel.treas.gov |