1545-BK95 202304 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

These final regulations modify the minimum present value requirements applicable to certain defined benefit pension plans in order to update the regulations for changes made by the Pension Protection Act of 2006, and provide other modifications to these rules as well.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.417(e)-1(d) 26 U.S.C. 7805 No NPRM and Notice of Public Hearing 11/25/2016 81 FR 85190 NPRM Comment Period End 02/23/2017 Final Action 06/00/2023 REG-107424-12 Drafter attorney: Diane S. Bloom (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC:EEE No None No No No Diane Bloom S. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-4841 855 604-6086 diane.s.bloom@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5419, Washington DC 20224