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TREAS/IRS | RIN: 1545-BJ88 | Publication ID: Fall 2013 |
Title: Eligible Combined Plan | |
Abstract: Proposed regulations provide guidance relating to plans under section 414(x) of the Internal Revenue Code. Section 414(x) was added by the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780, effective for plan years beginning after December 31, 2009, and amended by the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, 122 Stat. 5092. | |
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 1.414(x)-1 26 CFR 1.401(k)-1 (revision) 26 CFR 1.401(m)-1 (revision) 26 CFR 1.401(m)-2 (revision) | |
Legal Authority: 26 USC 414(x) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-123456-10 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorneys: Pamela Kinard (202) 622-6020 Treasury attorney: William Evans (202) 622-1332 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: Businesses | 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 |