1545-BG36 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Hybrid Retirement Plans Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR sec 1.411(a)(13)-1 26 CFR sec 1.411(b)(5)-1 26 USC 411(a)(13) 26 USC 411(b)(5) 26 USC 702 of Pension Protection Act of 2006 PL 109-280, 120 Stat 780 26 USC 7805 Statutory NPRM 08/16/2007 Pursuant to section 702 of PPA '06, regulations must be prescribed addressing the application of the rules set forth in section 701 of PPA '06 where the conversion of a plan to a hybrid plan is made. No NPRM 12/28/2007 72 FR 73680 NPRM Comment Period End 03/27/2008 Outlines of Topics Due 05/16/2008 Public Hearing 06/06/2008 Final Action 06/00/2009 REG-104946-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE No Businesses Organizations Federal Local State Tribal No No No Lauson Green C. 1545 Internal Revenue Service IRS 202 317-4827 202 317-4834 lauson.c.green@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5422, Washington DC 20224