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TREAS/IRS RIN: 1545-BG48 Publication ID: Spring 2009 
Title: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual 
Abstract: The proposed regulations would provide guidance relating to the interaction of the requirements under section 4980F of the Internal Revenue Code with a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. The proposed regulations would also reflect changes made to section 4980F of the Code by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). 
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 1.411(d)-3(a)(1)    26 CFR 54.4980F-1   
Legal Authority: 26 USC 4980F    26 USC 7805    secs 103(b)(1)(B), 111, 113(a)(1)(B), 402, 502, 1107 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/21/2008  73 FR 15101   
NPRM Comment Period End  06/19/2008    
Outlines of Topics Due  06/21/2008    
Public Hearing  07/10/2008    
Final Action  06/00/2009    
Additional Information: REG-110136-07 Drafting attorney: Natalie A. Payne (202) 622-6090 Reviewing attorney: Pamela R. Kinard (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Natalie A. Payne
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5312,
Washington, DC 20224
Phone:202 317-5262
Fax:202 317-6733
Email: natalie.a.payne@irscounsel.treas.gov