1545-BI55 202304 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

Additional guidance regarding the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, the use of certain funding balances maintained for those plans, and the benefit restrictions for certain underfunded defined benefit pension plans.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 430(d)-1 26 U.S.C. 430(f)-1 26 U.S.C. 430(g)-1 26 U.S.C. 430(i)-1 26 U.S.C. 436-1 No NPRM 12/00/2023 REG-105927-09 (NPRM) Drafter attorney: Thomas Morgan (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE No None No No No Thomas Morgan C. 1545 Internal Revenue Service IRS 202 317-6700 855 604-6086 thomas.c.morgan@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4115, Washington DC 20224