1545-BG43 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 Determination of Governmental Plan Status

The notice of proposed rulemaking would provide guidance relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Internal Revenue Code and would affect sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.414(d)-1 26 USC 414(d) sec 906 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780 26 USC 7805 No ANPRM 11/08/2011 76 FR 69172 ANPRM Comment Period End 02/06/2012 Notice of Public Hearing 01/23/2012 77 FR 3202 ANPRM Comment Period End 02/06/2012 Notice of Public Hearing 02/03/2012 77 FR 5442 ANPRM Comment Period End 06/18/2012 NPRM 12/00/2014 REG-157714-06 Drafting attorney: Sarah Bolen (202) 317-6799 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: Dominic DeMatthies (202) 622-1352 CC:TEGE No Governmental Jurisdictions Federal Local State No No No No Sarah Bolen R. Attorney Advisor 1545 Internal Revenue Service IRS 202 317-6799 202 317-4834 sarah.r.bolen@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4427, Washington DC 20224