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TREAS/IRS RIN: 1545-BI55 Publication ID: Fall 2016 
Title: Additional Rules Regarding Pension Plan Funding and Benefit Restrictions 
Abstract:

Additional guidance regarding the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, the use of certain funding balances maintained for those plans, and the benefit restrictions for certain underfunded 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: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 430(d)-1    26 U.S.C. 430(f)-1    26 U.S.C. 430(g)-1    26 U.S.C. 430(i)-1    26 U.S.C. 436-1   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/00/2017 
Additional Information: REG-105927-09 (NPRM) Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lauson C. Green (202) 622-6090 Treasury attorney: 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:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov