View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BJ55 | Publication ID: Fall 2013 |
Title: Modifications to Minimum Present Value Requirements for Defined Benefit Plan Distributions | |
Abstract: These regulations will modify the rules regarding the minimum present value requirements that apply to certain distributions from qualified defined benefit retirement plans in order to facilitate certain annuity distributions, and will reflect statutory changes to the applicable requirements. | |
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: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 417(e)-1(d) 26 USC 7805 |
Legal Deadline:
None |
|||||||||||||||
Timetable:
|
Additional Information: REG-110980-10 Drafting attorney: Haramol S. (Neil) Sandhu (202) 622-6060 Reviewing attorney: Linda S. Marshall (202) 622-6090 Treasury contact: Harlan Weller (202) 622-1001 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: Neil Sandhu Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4429, Washington, DC 20224 Phone:202 317-4841 Fax:855 604-6086 Email: neil.sandhu@irscounsel.treas.gov |