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TREAS/IRS RIN: 1545-BR50 Publication ID: Spring 2025 
Title: ●Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Pension Plans 
Abstract:

This rulemaking would modify the rules under the minimum funding requirement applicable to single-employer defined benefit pension plans relating to the determination of a plan’s target normal cost and funding target in order to reflect certain legislative changes.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.430(d)-1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-107855-25 Drafting attorney: Thomas Morgan (202) 317-6700 Reviewing attorney: Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202 622-1001 Treasury attorney: Scott Steadman (312) 292-2081 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Thomas C. Morgan
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4115,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086
Email: thomas.c.morgan@irscounsel.treas.gov