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TREAS/IRS | RIN: 1545-BG36 | Publication ID: Spring 2009 |
Title: Hybrid Retirement Plans | |
Abstract: The proposed regulations provide guidance with respect to sections 411(a)(13) and 411(b)(5) of the Code. Section 411(a)(13) provides rules relating to vesting and payment of benefits under tax-qualified hybrid defined benefit plans. Section 411(b)(5) provides age discrimination rules for tax-qualified defined benefit plans, including hybrid defined benefit 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 sec 1.411(a)(13)-1 26 CFR sec 1.411(b)(5)-1 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 411(a)(13) 26 USC 411(b)(5) 26 USC 702 of Pension Protection Act of 2006 PL 109-280, 120 Stat 780 26 USC 7805 |
Legal Deadline:
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Additional Information: REG-104946-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State, Tribal |
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 |