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<REGINFO_RIN_DATA xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" RUN_DATE="2026-04-28-04:00" xsi:noNamespaceSchemaLocation="https://www.reginfo.gov/public/xml/REGINFO_XML_Ver10262011.xsd">
    <RIN_INFO>
        <RIN>1545-BH39</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200904</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1545</CODE>
            <NAME>Internal Revenue Service</NAME>
            <ACRONYM>IRS</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Multi-Employer Plan Funding Guidance</RULE_TITLE>
        <ABSTRACT><![CDATA[The proposed regulations provide guidance relating to a multi-employer plan that is either in endangered or critical status. This action is necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. These proposed regulations would affect sponsors of, and participants and beneficiaries in, multi-employer defined benefit pension plans.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>26 CFR 1.432(a) - 1</CFR>
            <CFR>26 CFR 1.432(b) - 1</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 USC 432</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7805</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>sec 212 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>03/18/2008</TTBL_DATE>
                <FR_CITATION>73 FR 14417</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>06/16/2008</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Outlines of Topics Due</TTBL_ACTION>
                <TTBL_DATE>07/10/2008</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Public Hearing</TTBL_ACTION>
                <TTBL_DATE>07/31/2008</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>09/00/2009</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-151135-07

Drafting attorney:  Bruce L. Perlin  (202) 622-7059

Reviewing attorney:  Patricia M. McDermott  (202) 622-6000
 
CC: TEGE</ADDITIONAL_INFO>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Bruce</FIRST_NAME>
                <LAST_NAME>Perlin</LAST_NAME>
                <MIDDLE_NAME>L.</MIDDLE_NAME>
                <TITLE>Senior Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 622-7059</PHONE>
                <FAX>202 927-1851</FAX>
                <EMAIL>bruce.l.perlin@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1111 Constitution Avenue NW., Room 4427,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
