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TREAS/IRS

RIN: 1545-BM66

Publication ID: Spring 2015

Title: ●Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014
Abstract: These regulations will provide rules needed to implement changes to the Internal Revenue Code made by the Multiemployer Pension Reform Act of 2014, Division O of the Consolidated and Further Continuing Appropriations Act, 2015, Public Law 113-235 (128 Stat. 2130 (2014)), under which a plan sponsor of a multiemployer defined benefit plan in critical and declining status is permitted to suspend certain benefits following the provision of specified notice, consideration of public comments, approval of an application for suspension, and satisfaction of other specified conditions.
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: No	Unfunded Mandates: No
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 432

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Request for Information	02/18/2015	80 FR 8578
Request for Information Comment Period End	04/06/2015
NPRM	06/00/2015

Additional Information: REG-102648-15 Drafting attorney: Jamie Dvoretzky (202) 317-4102 and Diane Bloom (202) 317-6700 Reviewing attorney: Linda Marshall (202) 622-5967 Treasury attorney: Dominic DeMatties 202-622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: Undetermined
Federalism: No
Included in the Regulatory Plan: No
Public Comment URL: regulations.gov
RIN Data Printed in the FR: No
Agency Contact: Jamie Dvoretzky Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4836 Fax:885 605-5282 Email: jamie.l.dvoretzky@irscounsel.treas.gov