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TREAS/IRS

RIN: 1545-BH39

Publication ID: Spring 2009

Title: Multi-Employer Plan Funding Guidance
Abstract: The proposed 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 proposed 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: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.432(a) - 1    26 CFR 1.432(b) - 1
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 NPRM  03/18/2008  73 FR 14417    NPRM Comment Period End  06/16/2008     Outlines of Topics Due  07/10/2008     Public Hearing  07/31/2008     Final Action  09/00/2009

Additional Information: REG-151135-07 Drafting attorney: Bruce L. Perlin (202) 622-7059 Reviewing attorney: Patricia M. McDermott (202) 622-6000 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: 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