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TREAS/IRS

RIN: 1545-BH71

Publication ID: Fall 2015

Title: Determination of Minimum Required Pension Contributions
Abstract: These regulations will provide guidance on the determination of minimum required contributions for purposes of the funding requirements that apply to single-employer-defined benefit pension plans.
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: No
CFR Citation: 26 CFR 1.430(a)-1 26 CFR 1.430(j)-2 26 CFR 54.4971(c)-1
Legal Authority: 26 U.S.C. 430 26 U.S.C. 4971 26 U.S.C. 7701 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	04/15/2008	73 FR 20203
NPRM Comment Period End	07/14/2008
Outlines of Topics Due	07/15/2008
Public Hearing	08/04/2008
Final Action	12/00/2015

Additional Information: REG-108508-08 Drafting attorney: Michael Brewer (202) 317-4833 Reviewing attorney: Linda S. Marshall (202) 317-4825 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: Businesses, Organizations	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