View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BH72 Publication ID: Fall 2014 
Title: Compensation Deferred Under Eligible Deferred Compensation Plans 
Abstract:

The proposed regulations would provide guidance relating to the definitions of a bona fide severance pay plan under section 457(e)(11) of the Internal Revenue Code and substantial risk of forfeiture under section 457(f)(1)(B). These regulations would affect sponsors, administrators, participants, and beneficiaries of nonqualified deferred compensation plans of State and local governments and tax-exempt entities.

 
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 1.457.1 to 1.457.12   
Legal Authority: 26 USC 7805    26 USC 457   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-147196-07 Drafting attorney: Keith R. Kost (202) 317-6700 Treasury attorney: Robert Neis (202) 622-5293 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: Governmental Jurisdictions, Organizations  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Keith R. Kost
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6799
Fax:855 604-6086
Email: keith.r.kost@irscounsel.treas.gov