1545-BG12 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Medical and Accident Insurance Benefits Under Qualified Plans Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 402 26 USC 7805 PL 109-280, sec 845 No NPRM 08/20/2007 72 FR 46421 NPRM Comment Period End 11/19/2007 Public Hearing 12/06/2007 72 FR 46422 Completed by TD 9665 05/12/2014 79 FR 26838 REG-148393-06 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lauson Green (202) 622-6090 Treasury contact: Harlan Weller (202) 622-1001 CC:TEGE No Businesses Governmental Jurisdictions Local State No No No No Michael Brewer P. 1545 Internal Revenue Service IRS 202 317-4833 202 317-4834 michael.p.brewer@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224