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TREAS/IRS | RIN: 1545-AY43 | Publication ID: Fall 2000 |
Title: ●Regulations Implementing Section 420(c)(3)(E) | |
Abstract: Section 420(c)(3)(E) of the Internal Revenue Code directs the Secretary of the Treasury to prescribe such regulations as may be necessary to prevent an employee, who significantly reduces retiree health coverage during the cost maintenance period, from being treated as satisfying the minimum cost requirement. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-116468-00 Drafting attorney: Vernon Carter (202) 622-6070 Reviewing attorney: Michael Roach (202) 622-6090 Treasury attorney: 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 | |
Agency Contact: Vernon S. Carter Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4844 Fax:855 604-6086 Email: vernon.s.carter@irscounsel.treas.gov |