1545-BK95 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 Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.417(e)-1(d) 26 USC 7805 No NPRM 12/00/2014 REG-107424-12 Drafting attorney: Haramol S. (Neil) Sandhu (202) 622-6090 Reviewing attorney: Linda Marshall (202) 622-6090 Treasury actuary: Harlan Weller (202) 622-1001 CC:TEGE No None 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