1545-BH39 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Multiemployer Plan Funding Guidance

The proposed regulations provide guidance relating to a multiemployer plan that is in either 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, multiemployer defined benefit pension plans.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.432(a)-1 26 CFR 1.432(b)-1 26 U.S.C. 432(a)-1 26 U.S.C. 432(b)-1 sec 212 of Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat 780 26 U.S.C. 7805 ... No NPRM 03/18/2008 73 FR 19451 NPRM Comment Period End 06/16/2008 Outlines of Topics Due 07/10/2008 Public Hearing 07/31/2008 Final Action 12/00/2016 REG-151135-07 Drafting attorney: Diane Bloom (202) 317-6301 Reviewing attorney: Linda S. Marshall (202) 317-6700 CC: TEGE No None No No No No Diane Bloom L. Attorney Advisor 1545 Internal Revenue Service IRS 202 317-6301 202 927-1851 diane.s.bloom@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4427, Washington DC 20224