1545-BM22 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 Application of Normal Retirement Age Regulations to Governmental Plans Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined No 26 CFR 1.401(a)-1(b) 26 USC 7805 26 USC 401(a) No NPRM 12/00/2014 REG-147310-12 Drafting attorney: Sarah R. Bolen 202-317-6799 Reviewing attorney: Pamela R. Kinard 202-317-6799 Treasury attorney: Dominic DeMatties 202-622-1351 CC:TEGE No No Local State Tribal No No No No Sarah Bolen R. 1545 Internal Revenue Service IRS 202 317-6799 202 317-4834 sarah.r.bolen@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4427, Washington DC 20224