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TREAS/IRS RIN: 1545-BM86 Publication ID: Fall 2015 
Title: ●Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA 
Abstract:

This is a notice of proposed rulemaking to describe procedures for administering a vote by affected individuals with respect to a proposal (if first approved by the Treasury Department) to suspend benefit payments under a multiemployer defined benefit pension plan in critical and declining status under section 432(b), pursuant to section 432(e)(9)(H) of the Internal Revenue Code.

 

 
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: 26 CFR 1.432(e)(9)-1   
Legal Authority: 26 U.S.C. 432    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/02/2015  80 FR 53068   
NPRM Comment Period End  11/02/2015 
Final Action  12/00/2015 
Additional Information: REG-123640-15 Drafting attorney: Danielle Norris (202) 317-6700 Reviewing attorney : Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM89, Related to 1545-BM66, Related to 1545-BM73 
Agency Contact:
Danielle Norris
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6299
Email: danielle.t.norris@irscounsel.treas.gov