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TREAS/IRS RIN: 1545-BM66 Publication ID: Spring 2016 
Title: Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 
Abstract:

These regulations will provide rules needed to implement changes to the Internal Revenue Code made by the Multiemployer Pension Reform Act of 2014, Division O of the Consolidated and Further Continuing Appropriations Act, 2015, Public Law 113-235 (128 Stat. 2130 (2014)), under which a plan sponsor of a multiemployer defined benefit plan in critical and declining status is permitted to suspend certain benefits following the provision of specified notice, approval of an application for suspension, and satisfaction of other specified conditions.

 
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: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 432   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Request for Information (RFI)  02/18/2015  80 FR 8578   
RFI Comment Period End  04/06/2015 
NPRM and Notice of Public Hearing Date 09/10/15  06/19/2015  80 FR 35262   
NPRM Comment Period End  08/18/2015 
Final Rule  04/28/2016  81 FR 25540   
Final Rule Effective  04/28/2016 
Additional Information: REG-102648-15 Drafting attorney: Diane Bloom (202) 317-6301 Reviewing attorney: Linda Marshall (202) 622-5967 Treasury attorney: Dominic DeMatties 202-622-1352 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Public Comment URL: regulations.gov  
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM73, Related to 1545-BN24 
Agency Contact:
Diane Bloom
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6301
Email: diane.s.bloom@irscounsel.treas.gov