View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BG36 Publication ID: Spring 2009 
Title: Hybrid Retirement Plans 
Abstract: The proposed regulations provide guidance with respect to sections 411(a)(13) and 411(b)(5) of the Code. Section 411(a)(13) provides rules relating to vesting and payment of benefits under tax-qualified hybrid defined benefit plans. Section 411(b)(5) provides age discrimination rules for tax-qualified defined benefit plans, including hybrid defined benefit plans. 
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 sec 1.411(a)(13)-1    26 CFR sec 1.411(b)(5)-1     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 411(a)(13)    26 USC 411(b)(5)    26 USC 702 of Pension Protection Act of 2006    PL 109-280, 120 Stat 780    26 USC 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Pursuant to section 702 of PPA '06, regulations must be prescribed addressing the application of the rules set forth in section 701 of PPA '06 where the conversion of a plan to a hybrid plan is made.   08/16/2007 
Timetable:
Action Date FR Cite
NPRM  12/28/2007  72 FR 73680   
NPRM Comment Period End  03/27/2008    
Outlines of Topics Due  05/16/2008    
Public Hearing   06/06/2008    
Final Action  06/00/2009    
Additional Information: REG-104946-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lauson C. Green
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-4827
Fax:202 317-4834
Email: lauson.c.green@irscounsel.treas.gov