1545-BI55 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Additional Rules Regarding Pension Plan Funding and Benefit Restrictions Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 1 26 USC 7805 26 USC 430(d)-1 26 USC 430(f)-1 26 USC 430(g)-1 26 USC 430(i)-1 26 USC 436-1 No NPRM 07/00/2015 REG-105927-09 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lauson C. Green (202) 622-6090 CC:TEGE No None No No No Michael Brewer P. 1545 Internal Revenue Service IRS 202 317-4833 202 317-4834 michael.p.brewer@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224