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TREAS/IRS | RIN: 1545-BF74 | Publication ID: Fall 2016 |
Title: Multiple Annuity Starting Date Limitations on Benefits Under Qualified Plans | |
Abstract: The proposed regulation would provide guidance with respect to determining the annual benefit under a defined benefit plan for the purpose of applying the limitations of section 415 in cases where there has been more than one annuity starting date. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805(e) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-122142-06 Drafting attorney: Linda S. Marshall (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-6090 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State, Tribal |
Small Entities Affected: No | Federalism: Yes |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Diane S. Bloom Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5419, Washington, DC 20224 Phone:202 317-4841 Fax:855 604-6086 Email: diane.s.bloom@irscounsel.treas.gov |