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TREAS/IRS | RIN: 1545-BM66 | Publication ID: Fall 2015 |
Title: 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, approval of an application for suspension, and satisfaction of other specified conditions. |
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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: Final 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 |
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Timetable:
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Additional Information: REG-102648-15 Drafting attorney: Diane Bloom (202) 317-6301 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 | |
Related RINs: Related to 1545-BM73 | |
Agency Contact: Diane Bloom Tax Law Specialist Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6301 Email: diane.s.bloom@irscounsel.treas.gov |