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TREAS/IRS RIN: 1545-BH50 Publication ID: Fall 2016 
Title: Accrual Rules for Defined Benefit Plans 

These regulations will provide guidance on the application of the accrual rules for defined benefit plans in cases where plan benefits are determined on the basis of the greater of two or more separate formulas.

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 1.411(b)-1   
Legal Authority: 26 U.S.C. 7701    26 U.S.C. 411    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/18/2008  73 FR 34665   
NPRM Comment Period End  09/16/2008    
Outlines of Topics Due  09/24/2008    
Public Hearing  10/15/2008    
Final Action  12/00/2016 
Additional Information: REG-100464-08 Drafting attorney: Lauson C. Green (202) 317-4827 Reviewing attorney: Linda S. Marshall (202) 317-4825 Treasury attorney: CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lauson C. Green
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-4827
Fax:202 317-4834