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TREAS/IRS RIN: 1545-BG36 Publication ID: Fall 2010 
Title: Hybrid Retirement Plans 
Abstract: The final regulations provide guidance with respect to sections 411(a)(13) and 411(b)(5) of the Code. Section 411(a)(13) provides rules relating to vesting and payment of benefits under tax-qualified hybrid defined benefit plans. Section 411(b)(5) provides age discrimination rules for tax-qualified defined benefit plans, including hybrid defined benefit plans. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 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   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  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.   08/16/2007 
Timetable:
Action Date FR Cite
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 Completed by TD 9505  10/19/2010  75 FR 64123   
Additional Information: REG-104946-07 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorney: Lauson C. Green (202) 622-8115 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Neil Sandhu
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086
Email: neil.sandhu@irscounsel.treas.gov