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TREAS/IRS | RIN: 1545-BH72 | Publication ID: Spring 2009 |
Title: Compensation Deferred Under Eligible Deferred Compensation Plans | |
Abstract: The proposed regulations would provide guidance relating to the definitions of a bona fide severance pay plan under section 457(e)(11) of the Internal Revenue Code and substantial risk of forfeiture under section 457(f)(1)(B). These regulations would affect sponsors, administrators, participants, and beneficiaries of nonqualified deferred compensation plans of State and local governments and tax-exempt entities. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.457.1 to 1.457.12 | |
Legal Authority: 26 USC 7805 26 USC 457 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-147196-07 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Cheryl E. Press (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: Governmental Jurisdictions, Organizations | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Pamela R. Kinard Attorney Department of the Treasury Internal Revenue Service Room 4424, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6060 Fax:202 927-1851 Email: pamela.r.kinard@irscounsel.treas.gov |