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TREAS/IRS | RIN: 1545-BL62 | Publication ID: Spring 2014 |
Title: Transition Rules Relating to the Market Rate of Return Requirements for Statutory Hybrid Plans | |
Abstract: Regulations provide guidance for certain amendments made to comply with the requirement that a statutory hybrid plan not provide for interest credits (or equivalent amounts) at an effective rate that is greater than a market rate of return. These proposed regulations would permit a defined benefit pension plan with an interest crediting rate that is not permitted under the final hybrid plan regulations to change to a rate that is permitted under the regulations, without violating the anti-cutback rules of section 411(d)(6). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.411(b)(5)-1 (revision) | |
Legal Authority: 26 USC 7805 26 USC 411(b)(5) 26 USC 411(d)(6) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-111839-13 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorney: Linda Marshall (202) 622-6090 Treasury attorney: William Evans (202) 622-6090 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: Organizations | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Neil Sandhu Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4429, Washington, DC 20224 Phone:202 317-4841 Fax:855 604-6086 Email: neil.sandhu@irscounsel.treas.gov |