1545-BM22 202304 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 final regulations would apply the normal retirement age regulations to governmental plans. The final 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 No 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 10/00/2023 REG-147310-12 Drafter attorney: Jamie L. Dvoretzky (202) 317-4102 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: Danielle Norris (202) 304-2926 CC:EEE No No Local State Tribal No No No No Jamie Dvoretzky Attorney 1545 Internal Revenue Service IRS 202 317-4102 885 604-6087 jamie.l.dvoretzky@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224