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TREAS/IRS | RIN: 1545-BM86 | Publication ID: Spring 2016 |
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. |
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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 1.432(e)(9)-1 | |
Legal Authority: 26 U.S.C. 432 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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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 |