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TREAS/IRS

RIN: 1545-BH73

Publication ID: Fall 2016

Title: Multiemployer Plan Funding Guidance
Abstract: The proposed regulations provide guidance relating to multiemployer plans that are 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.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
Major: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1.432(c)-1    26 CFR 1.432(e)-1    26 CFR 54.4971(g)-1    26 CFR 54.4971(g)-2
Legal Authority: 26 U.S.C. 212 of Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat 780    26 U.S.C. 432    26 U.S.C. 4971    26 U.S.C. 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2018

Additional Information: REG-107729-08 Drafting attorney: Jamie L. Dvoretzky (202) 622-6060 Reviewing attorney: Linda S. Marshall (202) 622-6090 Treasury attorney: William Evans (202) 622-1332 CC: TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Diane L. Bloom Attorney Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4427, Washington, DC 20224 Phone:202 317-6301 Fax:202 927-1851 Email: diane.s.bloom@irscounsel.treas.gov