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TREAS/IRS RIN: 1545-BJ55 Publication ID: Fall 2010 
Title: ●Modifications to Minimum Present Value Requirements for Defined Benefit Plan Distributions 
Abstract: These regulations will modify the rules regarding the minimum present value requirements that apply to certain distributions from qualified defined benefit retirment plans, in order, to facilitate certain annuity distributions, and will reflect statutory changes to the applicable requirements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 417(e)-1(d)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-110980-10 Drafting attorney: Todd L. Treadway (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-6090 Treasury attorney: Harlan Weller (202) 622-1001 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:
Todd L. Treadway
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6090
Email: todd.l.treadway@irscounsel.treas.gov