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TREAS/IRS RIN: 1545-BJ88 Publication ID: Fall 2016 
Title: Eligible Combined Plan 

Proposed regulations provide guidance relating to plans under section 414(x) of the Internal Revenue Code. Section 414(x) was added by the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780, effective for plan years beginning after December 31, 2009, and amended by the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458, 122 Stat. 5092.

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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.414(x)-1    26 CFR 1.401(k)-1 (revision)    26 CFR 1.401(m)-1 (revision)    26 CFR 1.401(m)-2 (revision)   
Legal Authority: 26 U.S.C. 414(x)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-123456-10 Drafting attorney: Neil Sandhu (202) 622-6090 Reviewing attorney: Pamela Kinard (202) 622-6020 Treasury attorney: William Evans (202) 622-1332 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Neil Sandhu
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086