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TREAS/IRS | RIN: 1545-BH71 | Publication ID: Spring 2016 |
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. |
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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: 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 |
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Timetable:
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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 |