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TREAS/IRS RIN: 1545-BA78 Publication ID: Spring 2004 
Title: Disclosure of Relative Value of Distribution Forms 
Abstract: This regulation will specify the disclosures that must be made to participants in qualified pension plans to describe the relative value of the available optional forms of benefit. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805(b)    26 USC 417(a)(3)(A)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/07/2002  67 FR 62417   
Final Action  12/00/2004    
Additional Information: REG-124667-02 Drafting attorney: John Ricotta (202) 622-6060 Reviewing attorney: Linda Marshall (202) 622-6090 Treasury attorney: Harlan Weller (202) 622-1001 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
John T. Ricotta
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:202 927-1851
Email: john.t.ricotta@irscounsel.treas.gov