1545-BJ55 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 Modifications to Minimum Present Value Requirements for Defined Benefit Plan Distributions Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 1 26 USC 417(e)-1(d) 26 USC 7805 No NPRM 02/03/2012 77 FR 5454 NPRM Comment Period End 05/03/2012 Outlines of Topics Due 05/11/2012 Final Rule 12/00/2014 REG-110980-10 Drafting attorney: Haramol S. (Neil) Sandhu (202) 622-6060 Reviewing attorney: Linda S. Marshall (202) 622-6090 Treasury contact: Harlan Weller (202) 622-1001 CC:TEGE No None No No No No Neil Sandhu 1545 Internal Revenue Service IRS 202 317-4841 855 604-6086 neil.sandhu@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4429, Washington DC 20224