1545-BO37 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans

Regulations provide guidance on the application of the nondiscrimination requirements, the backloading limitations, certain plan termination rules, the benefit limitations, and the top heavy rules to cash balance plans, pension equity plans and variable annuity plans that addresses particular characteristics of those types of plans.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1.401(a)(4)-3 (revision) 26 CFR 1.411(b)-1 (revision) 26 CFR 1.411(b)(5)-1 (revision) 26 CFR 1.415(a)-1 (revision) 26 CFR 1.415(b)-1 (revision) 26 CFR 1.416-1 (revision) 26 U.S.C. 401 26 U.S.C. 411 26 U.S.C. 415 26 U.S.C. 416 26 U.S.C. 7805 No NPRM 07/00/2025 REG-125194-17 (NPRM) Drafter attorney: Tom Morgan (202) 317-6391 Reviewer attorney: Neil Sandhu (202) 317-6700 Treasury attorneys: William Evans (202) 622-1332 and Harlan Weller (202) 622-1001 CC:EEE No None No No No Thomas Morgan C. 1545 Internal Revenue Service IRS 202 317-6700 855 604-6086 thomas.c.morgan@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4115, Washington DC 20224