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TREAS/IRS RIN: 1545-BJ55 Publication ID: Fall 2014 
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:
Action Date FR Cite
NPRM  02/03/2012  77 FR 5454   
NPRM Comment Period End  05/03/2012 
Outlines of Topics Due  05/11/2012 
Final Rule  12/00/2014 
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