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TREAS/IRS RIN: 1545-BG72 Publication ID: Spring 2009 
Title: Benefit Restrictions for Underfunded Pension Plans 
Abstract: These proposed regulations provide guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded 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: No 
CFR Citation: 26 CFR 1.430(f)-1    26 CFR 1.436-1   
Legal Authority: 26 USC 436    26 USC 430(f)    26 USC 7701    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/31/2007  72 FR 50544   
NPRM Comment Period End  11/29/2007    
Outlines of Topics Due  01/07/2008    
Public Hearing  01/28/2008    
Final Action  06/00/2009    
Additional Information: REG-113891-07 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: None 
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