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TREAS/IRS RIN: 1545-BH39 Publication ID: Fall 2016 
Title: Multiemployer Plan Funding Guidance 
Abstract:

The proposed regulations provide guidance relating to a multiemployer plan that is in either endangered or critical status. This action is necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. These proposed regulations would affect sponsors of, and participants and beneficiaries in, multiemployer defined benefit pension 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 1.432(a)-1    26 CFR 1.432(b)-1   
Legal Authority: 26 U.S.C. 432(a)-1    26 U.S.C. 432(b)-1    sec 212 of Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat 780    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/18/2008  73 FR 19451   
NPRM Comment Period End  06/16/2008    
Outlines of Topics Due  07/10/2008    
Public Hearing  07/31/2008    
Final Action  12/00/2016 
Additional Information: REG-151135-07 Drafting attorney: Diane Bloom (202) 317-6301 Reviewing attorney: Linda S. Marshall (202) 317-6700 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Diane L. Bloom
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 317-6301
Fax:202 927-1851
Email: diane.s.bloom@irscounsel.treas.gov