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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 

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.

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
Action Date FR Cite
NPRM  12/00/2016 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4429,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086