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TREAS/IRS RIN: 1545-BM73 Publication ID: Spring 2016 
Title: Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (Temporary)  
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.

 
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 1.432(e)(9)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 432   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Rule  06/19/2015  80 FR 35207   
Temporary Rule Effective  06/19/2015 
Temporary Regulation  12/00/2016 
Additional Information: REG-102648-15 Temp. Drafting attorney: Diane Bloom (202) 317-6301 Reviewer: Linda Marshall (202) 317-6700 Treasury attorney: Dominic DeMatties (202) 317-6700 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM66, Related to 1545-BN24 
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