1545-BM22 201610 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

The proposed regulations would apply the normal retirement age regulations to governmental plans. The proposed regulations would affect sponsors of and participants in governmental plans (within the meaning of section 414(d)).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 1.401(a)-1(b) 26 U.S.C. 7805 26 U.S.C. 401(a) No NPRM 01/27/2016 81 FR 4599 NPRM Comment Period End 04/26/2016 Final Action 12/00/2016 REG-147310-12 Drafting attorney: Robert Walsh (202) 317-4102 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 Robert Walsh M. Tax Law Specialist 1545 Internal Revenue Service IRS 202 317-4102 855 604-6087 robert.m.walsh@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224