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TREAS/IRS | RIN: 1545-BK95 | Publication ID: Fall 2016 |
Title: Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | |
Abstract:
This regulation will modify the minimum present value requirements applicable to certain defined benefit pension plans in order to update the regulations for changes made by the Pension Protection Act of 2006, and would provide other modifications to these rules as well. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.417(e)-1(d) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107424-12 (NPRM) Drafting attorney: Haramol S. (Neil) Sandhu (202) 622-6090 Reviewing attorney: Linda Marshall (202) 622-6090 Treasury actuary: Harlan Weller (202) 622-1001 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: Neil Sandhu Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4429, Washington, DC 20224 Phone:202 317-4841 Fax:855 604-6086 Email: neil.sandhu@irscounsel.treas.gov |