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TREAS/IRS | RIN: 1545-BH53 | Publication ID: Fall 2008 |
Title: Governmental Plans Reasonable Good Faith Interpretation of Required Minimum Distribution Rules | |
Abstract: A governmental plan is treated as having complied with the required minimum distribution rules if the plan applies a reasonable good faith interpretation of section 401(a)(9). | |
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 1.401(a)(9)-1 26 CFR 1.401(a)(9)-6 26 CFR 1.403(b)-6 | |
Legal Authority: 26 USC 7805 26 USC 401 26 USC 403 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142040-07 Drafting attorney: Michael P. Brewer (202) 622-9645 Reviewing attorney: Cathy V. Pastor (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 | |
Agency Contact: Michael P. Brewer Assistant Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4833 Fax:202 317-4834 Email: michael.p.brewer@irscounsel.treas.gov |