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TREAS/IRS RIN: 1545-AY43 Publication ID: Fall 2001 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/05/2001  66 FR 1066   
Public Hearing  03/15/2001  66 FR 1066   
Final Action Completed by TD 8948  06/19/2001  66 FR 32897   
Additional Information: REG-116468-00 Drafting attorneys: Vernon Carter (202) 622-6070 Janet Laufer (202) 622-6060 Reviewing attorneys: Michael Roach (202) 622-6090 Mark Schwimmer (202) 622-6060 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

Janet A. Laufer
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6080