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TREAS/IRS RIN: 1545-BM22 Publication ID: Fall 2014 
Title: ●Application of Normal Retirement Age Regulations to Governmental Plans 
Abstract: The proposed regulations would apply the normal retirement age regulations to governmental plans. The proposed regulations would affect sponsors of and participants in governmental plans (within the meaning of section 414(d)). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(a)-1(b)   
Legal Authority: 26 USC 7805    26 USC 401(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-147310-12 Drafting attorney: Sarah R. Bolen 202-317-6799 Reviewing attorney: Pamela R. Kinard 202-317-6799 Treasury attorney: Dominic DeMatties 202-622-1351 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: No  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