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TREAS/IRS RIN: 1545-BM22 Publication ID: Fall 2016 
Title: Application of Normal Retirement Age Regulations to Governmental Plans 

The proposed regulations would apply the normal retirement age regulations to governmental plans. The proposed regulations would affect sponsors of and participants in governmental plans (within the meaning of section 414(d)).

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 1.401(a)-1(b)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/27/2016  81 FR 4599   
NPRM Comment Period End  04/26/2016 
Final Action  12/00/2016 
Additional Information: REG-147310-12 Drafting attorney: Robert Walsh (202) 317-4102 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: Dominic DeMatties (202) 622-1351 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Robert M. Walsh
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087