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TREAS/IRS RIN: 1545-BH75 Publication ID: Fall 2013 
Title: Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices 
Abstract: These proposed regulations provide guidance to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit and must also describe the consequences of failing to defer receipt of the distribution. 
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   
Legal Authority: 26 USC 7805    26 USC 411(a)-11   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/09/2008  73 FR 59575   
NPRM Comment Period End  01/07/2009    
Public Hearing  02/20/2009    
Public Hearing Cancellation  03/12/2009  74 FR 7021   
Final Action  07/00/2014 
Additional Information: REG-107318-08 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: 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:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov