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TREAS/IRS | RIN: 1545-BD23 | Publication ID: Spring 2007 |
Title: Guidance on Phased Retirement | |
Abstract: This guidance will lay out rules for establishing a bona fide phased retirement program. Generally, such a program would provide employees who are at or near eligibility for retirement with the opportunity for a reduced schedule and to receive a distribution of a proportionate share of their pension benefits based on their "partial retirement." | |
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 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-114726-04 Drafting attorney: Cathy A. Vohs (202) 622-6090 Reviewing attorney: Janet Laufer (202) 622-6090 Treasury attorney: William Bortz (202) 622-1352 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 |