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TREAS/IRS | RIN: 1545-BH39 | Publication ID: Fall 2008 |
Title: Multi-Employer Plan Funding Guidance | |
Abstract: The proposed regulations provide guidance relating to a multi-employer plan that is either in endangered or critical status. This action is necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. These proposed regulations would affect sponsors of, and participants and beneficiaries in, multi-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: Undetermined |
CFR Citation: 26 CFR 1.432(a) - 1 26 CFR 1.432(b) - 1 | |
Legal Authority: 26 USC 432 26 USC 7805 sec 212 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-151135-07 Drafting attorney: Bruce L. Perlin (202) 622-7059 Reviewing attorney: Michael J. Roach (202) 622-6090 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH40 | |
Agency Contact: Bruce L. Perlin Senior Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4427, Washington, DC 20224 Phone:202 622-7059 Fax:202 927-1851 Email: bruce.l.perlin@irscounsel.treas.gov |