1545-BH50 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 Accrual Rules for Defined Benefit Plans Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.411(b)-1 26 USC 7701 26 USC 411 26 USC 7805 No NPRM 06/18/2008 73 FR 34665 NPRM Comment Period End 09/16/2008 Outlines of Topics Due 09/24/2008 Public Hearing 10/15/2008 Final Action 06/00/2015 REG-100464-08 Drafting attorney: Lauson C. Green (202) 317-4827 Reviewing attorney: Linda S. Marshall (202) 317-4825 CC:TEGE No Businesses Organizations None No 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