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TREAS/IRS

RIN: 1545-BH71

Publication ID: Spring 2011

Title: Determination of Minimum Required Contributions for Single Employer Pension Plans
Abstract: These regulations will provide guidance on the determination of minimum required contributions for purposes of the funding requirements that apply to single employer defined benefit pension plans.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.430(a)-1    26 CFR 1.430(j)-2    26 CFR 54.4971(c)-1
Legal Authority: 26 USC 430    26 USC 4971    26 USC 7701    26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  04/15/2008  73 FR 20203    NPRM Comment Period End  07/14/2008     Outlines of Topics Due  07/15/2008     Public Hearing  08/04/2008     Final Action  06/00/2011

Additional Information: REG-108508-08 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 CC: TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: Businesses, Organizations	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Lauson C. Green Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 317-4827 Fax:202 317-4834 Email: lauson.c.green@irscounsel.treas.gov