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TREAS/IRS RIN: 1545-BD23 Publication ID: Fall 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: 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  11/10/2004  69 FR 65108   
NPRM Comment Period End  02/08/2005    
Final Action Completed by TD 9325  05/22/2007  72 FR 28604   
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 
RIN Data Printed in the FR: 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