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TREAS/IRS RIN: 1545-BH40 Publication ID: Fall 2008 
Title: Multi-Employer Plan Funding Guidance 
Abstract: The temporary 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 temporary 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.432(a) - 1T    26 CFR 1.432(b) - 1T   
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
Timetable:
Action Date FR Cite
Withdrawn/Nonpublication  07/14/2008    
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-BH39 
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