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TREAS/IRS RIN: 1545-BH75 Publication ID: Spring 2011 
Title: Guidance Under Section 411(a)-11 on Failure To Defer 
Abstract: These proposed regulations provide guidance to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit and must also describe the consequences of failing to defer receipt of the distribution. 
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: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 411(a)-11   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/09/2008  73 FR 59575   
NPRM Comment Period End  01/07/2009    
Public Hearing  02/20/2009    
Public Hearing Cancellation  03/12/2009  74 FR 7021   
Final Action  06/00/2012    
Additional Information: REG-107318-08 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lisa R. Mojiri-Azad (202) 622-6080 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:
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