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TREAS/IRS RIN: 1545-BN16 Publication ID: Spring 2016 
Title: ●Use of Lump Sum Payments to Replace Lifetime Income Being Received by Retirees Under Defined Benefit Pension Plans and Lump Sum Payments After a Restriction Period 
Abstract:

These regulations prohibit accelerations of annuity payments to those plan participants in defined benefit pension plans who currently receive annuity payments. Also, these regulations allow for a modification of a stream of annuity payments from a retirement plan in connection with the plan ceasing to be subject to a restriction on prohibited payments under section 436(d) or plan termination.

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  12/00/2016 
Additional Information: REG-130457-15 NPRM Thomas Morgan, Drafting Attorney, 202-317-6700 Linda Marshall, Reviewer Attorney, 202-317- 6700 Harlan Weller, Treasury Attorney, 202-622- 1001 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 
Agency Contact:
Thomas C. Morgan
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4115,
Washington, DC 20224
Phone:202 317-6391
Fax:855 604-6086
Email: thomas.c.morgan@irscounsel.treas.gov