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TREAS/IRS RIN: 1545-BH71 Publication ID: Spring 2016 
Title: Determination of Minimum Required Pension Contributions 
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 U.S.C. 430    26 U.S.C. 4971    26 U.S.C. 7701    26 U.S.C. 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  12/00/2016 
Additional Information: REG-108508-08 Drafting attorney: Michael Brewer (202) 317-4833 Reviewing attorney: Linda S. Marshall (202) 317-4825 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:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov