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TREAS/IRS | RIN: 1545-BI55 | Publication ID: Spring 2015 |
Title: Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | |
Abstract:
Additional guidance regarding the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, the use of certain funding balances maintained for those plans, and the benefit restrictions for certain underfunded defined benefit pension plans. |
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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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 430(d)-1 26 U.S.C. 430(f)-1 26 U.S.C. 430(g)-1 26 U.S.C. 430(i)-1 26 U.S.C. 436-1 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105927-09 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lauson C. Green (202) 622-6090 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: Michael P. Brewer Assistant Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4833 Fax:202 317-4834 Email: michael.p.brewer@irscounsel.treas.gov |