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TREAS/IRS RIN: 1545-BM22 Publication ID: Spring 2015 
Title: Application of Normal Retirement Age Regulations to Governmental Plans 
Abstract:

The proposed regulations would apply the normal retirement age regulations to governmental plans. The proposed regulations would affect sponsors of and participants in governmental plans (within the meaning of section 414(d)).

 
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: No 
CFR Citation: 26 CFR 1.401(a)-1(b)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2015 
Additional Information: REG-147310-12 Drafting attorney: Robert Walsh (202) 317-6799 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: Dominic DeMatties (202) 622-1351 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robert M. Walsh
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087
Email: robert.m.walsh@irscounsel.treas.gov