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TREAS/IRS RIN: 1545-BH71 Publication ID: Spring 2014 
Title: Determination of Minimum Required Pension Contributions 
Abstract: These regulations will provide guidance on the determination of minimum required contributions for purposes of the funding requirements that apply to single-employer-defined benefit pension plans. 
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 1.430(a)-1; 26 CFR 1.430(j)-2; 26 CFR 54.4971(c)-1 
Legal Authority: 26 USC 430; 26 USC 4971; 26 USC 7701; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/15/2008  73 FR 20203 
NPRM Comment Period End  07/14/2008   
Outlines of Topics Due  07/15/2008   
Public Hearing  08/04/2008   
Final Action  06/00/2014   
Additional Information: REG-108508-08 Drafting attorney: Lauson C. Green (202) 317-4827 Reviewing attorney: Linda S. Marshall (202) 317-4834 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lauson C. Green
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4428,
Washington, DC 20224
Phone:202 317-4827
Fax:202 317-4834
Email: lauson.c.green@irscounsel.treas.gov

 
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