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TREAS/IRS RIN: 1545-BI16 Publication ID: Fall 2013 
Title: Additional Rules Regarding Hybrid Retirement Plans 
Abstract: The regulations will provide additional guidance regarding the rules for hybrid retirement plans that were added by the Pension Protection Act of 2006. 
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 411(b)(5)    26 USC 7805    26 USC 411(a)(13)    26 USC 411 (b)(1)   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/19/2010  75 FR 64197   
NPRM Comment Period End  01/12/2011    
Outline Due Date  01/14/2011    
Public Hearing  01/26/2011    
Final Action  12/00/2013 
Additional Information: REG-132554-08 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-6090 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Neil Sandhu
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086