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TREAS/IRS RIN: 1545-BH07 Publication ID: Fall 2008 
Title: Measurement of Liabilities and Assets for Pension Funding Purposes 
Abstract: These regulations will provide guidance on the determination of benefit liabilities and assets for purposes of the funding requirements that apply to single employer defined benefit pension 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 1.430(d)-1    26 CFR 1.430(g)-1    26 CFR 1.430(h)(2)-1    26 CFR 1.430(i)-1   
Legal Authority: 26 USC 7701    26 USC 430    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/31/2007  72 FR 74215   
NPRM Comment Period End  03/31/2008    
Public Hearing  05/29/2008  73 FR 21860   
Final Action  12/00/2008    
Additional Information: REG-139236-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lauson C. Green
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-4827
Fax:202 317-4834
Email: lauson.c.green@irscounsel.treas.gov