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TREAS/IRS | RIN: 1545-BH72 | Publication ID: Fall 2016 |
Title: Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | |
Abstract:
The proposed regulations would provide guidance relating to the definitions of a bona fide severance pay plan under section 457(e)(11) of the Internal Revenue Code and substantial risk of forfeiture under section 457(f)(1)(B). These regulations would affect sponsors, administrators, participants, and beneficiaries of nonqualified deferred compensation plans of State and local governments and tax-exempt entities. |
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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: Undetermined |
CFR Citation: 26 CFR 1.457.1 to 1.457.12 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 457 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-147196-07 Drafting attorney: Keith R. Kost (202) 317-6799 Reviewing attorney: Treasury attorney: Robert Neis (202) 622-5293 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: Governmental Jurisdictions, Organizations | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Keith R. Kost Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6799 Fax:855 604-6086 Email: keith.r.kost@irscounsel.treas.gov |