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TREAS/IRS RIN: 1545-AT82 Publication ID: Spring 2007 
Title: Allocation of Accrued Benefits Between Employer and Employee Contributions 
Abstract: This regulation modifies section 1.411(c)-1 providing guidance on calculation of an employee's accrued benefit derived from the employee's contributions to a qualified defined benefit pension plan. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously 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
Timetable:
Action Date FR Cite
NPRM  12/22/1995  60 FR 66532   
NPRM Comment Period End  03/21/1996    
Next Action Undetermined  To Be Determined    
Additional Information: REG-209784-95 (EE-35-95) Drafting attorney: Cathy A. Vohs (202) 622-6090 Reviewing attorney: Janet A. Laufer (202) 622-6090 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:
Cathy V. Pastor
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6090
Email: cathy.v.pastor@irscounsel.treas.gov