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TREAS/IRS RIN: 1545-BN24 Publication ID: Spring 2016 
Title: ●Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plan Under the Multiemployer Pension Reform Act of 2014 
Abstract:

This notice of proposed rulemaking will set forth rules with respect to the limitation on suspensions of benefits under a multiemployer plan for a plan that includes benefits for service with respect to certain employers that withdrew from the plan, satisfied withdrawal liability obligations, and assumed liabilities for providing benefits lost as a result of the plan’s funded status under a separate single-employer plan.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.432(9)-1   
Legal Authority: 26 U.S.C. 432    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Rule  05/05/2016  81 FR 27011   
Final Rule Effective  05/05/2016 
Additional Information: REG-101701-16 Additional Limitation on Suspension of Benefits for Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 Drafter: Diane Bloom (202) 317-6700 Reviewer: Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL: www.regulations.gov  
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM73, Related to 1545-BM66 
Agency Contact:
Diane S. Bloom
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5419,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086
Email: diane.s.bloom@irscounsel.treas.gov