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TREAS/IRS RIN: 1545-BJ88 Publication ID: Spring 2011 
Title: ●Eligible Combined Plan 
Abstract: Proposed regulations provide guidance relating to plans under section 414(x) of the Internal Revenue Code. Section 414(x) was added by the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780, effective for plan years beginning after December 31, 2009, and amended by the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, 122 Stat. 5092. 
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 1.414(x)-1    26 CFR 1.401(k)-1 (Revision)    26 CFR 1.401(m)-1(Revision)    26 CFR 1.401(m)-2 (Revision)   
Legal Authority: 26 USC 414(x)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-123456-10 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorneys: Patricia M. McDermott (202) 622-6000 and Lisa Mojiri-Azad (202) 622-6060 Treasury attorney: William Evans (202) 622-1332 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Neil Sandhu
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086
Email: neil.sandhu@irscounsel.treas.gov