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TREAS/IRS RIN: 1545-BH04 Publication ID: Fall 2008 
Title: Diversification Requirements for Certain Defined Contribution Plans 
Abstract: The proposed regulations will provide guidance on the implementation of the new diversification requirements for certain defined contribution plans. 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 401(a)(35)-1    26 USC 901 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/03/2008  73 FR 421   
NPRM Comment Period End  04/02/2008    
Final Action  12/00/2008    
Additional Information: REG-136701-07 Drafting attorney: Dana A. Barry (202) 622-7424 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6080 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:
Dana A. Barry
Attorney-Adviser (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4426,
Washington, DC 20224
Phone:202 622-6060
Fax:202 927-1851
Email: dana.a.barry@irscounsel.treas.gov