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DOL/EBSA RIN: 1210-AB16 Publication ID: Fall 2007 
Title: Amendments to Safe Harbor for Distributions From Terminated Individual Account Plans and Termination of Abandoned Individual Account Plans To Require Inherited IRAs for Missing NonSpouse Beneficiaries 
Abstract: The Department is amending 29 CFR 2578.1 and 29 CFR 2550.404a-3 to reflect changes enacted as part of the Pension Protection Act of 2006, Public Law 109-280, to the Internal Revenue Code of 1986 (the Code), under which a distribution of a deceased plan participant’s benefit from an eligible retirement plan may be directly transferred to an individual retirement plan established on behalf of the designated non-spouse beneficiary of such participant. 
Agency: Department of Labor(DOL)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 29 CFR 2550.404a-3    29 CFR 2578.1   
Legal Authority: 29 USC 1135    ERISA sec 505   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  02/15/2007  72 FR 7516   
Interim Final Rule Comment Period End  04/02/2007    
Interim Final Rule Effective  03/19/2007    
Final Action  06/00/2008    
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Stephanie Ward-Cibinic
Senior Pension Law Specialist
Department of Labor
Employee Benefits Security Administration
200 Constitution Avenue NW., FP Building, Room N-5655,
Washington, DC 20210
Phone:202 693-8500
Fax:202 219-7291