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TREAS/IRS RIN: 1545-BG43 Publication ID: Spring 2014 
Title: Determination of Governmental Plan Status 
Abstract: The advance notice of proposed rulemaking would provide guidance relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Internal Revenue Code and would affect sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans. 
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(d)-1   
Legal Authority: 26 USC 414(d)    sec 906 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  11/08/2011  76 FR 69172   
ANPRM Comment Period End  02/06/2012 
Notice of Public Hearing  01/23/2012  77 FR 3202   
ANPRM Comment Period End  02/06/2012 
Notice of Public Hearing  02/03/2012  77 FR 5442   
ANPRM Comment Period End  06/18/2012 
NPRM  06/00/2014 
Additional Information: REG-157714-06 Drafting attorney: Sarah Bolen (202) 317-6799 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: Dominic DeMatthies (202) 622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State 
Small Entities Affected: Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sarah R. Bolen
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 317-6799
Fax:202 317-4834
Email: sarah.r.bolen@irscounsel.treas.gov