1545-BI19 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Indian Tribe Governmental Plans Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.414(d)-1 26 USC 414 26 USC 7805 No NPRM 06/00/2009 REG-133223-08 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Cheryl E. Press (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE No Governmental Jurisdictions Tribal Undetermined No No No Pamela Kinard R. 1545 Internal Revenue Service IRS 202 622-6060 202 927-1851 pamela.r.kinard@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4424, Washington DC 20224