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TREAS/IRS RIN: 1545-BM58 Publication ID: Fall 2016 
Title: Nondiscrimination Relief for Closed Defined Benefit Plans  

The proposed regulations amend the existing section 401(a)(4) regulations to modify the nondiscrimination requirements applicable to certain defined benefit plans and defined contribution plans that provide additional benefits to a grandfathered group of employees.

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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(a)(4)-2    26 CFR 1.401(a)(4)-3    26 CFR 1.401(a)(4)-4    26 CFR 1.401(a)(4)-8    26 CFR 1.401(a)(4)-9    26 CFR 1.401(a)(4)-12    26 CFR 1.401(a)(4)-13   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/29/2016  81 FR 4976   
NPRM Comment Period End  04/28/2016 
Final Action  12/00/2016 
Additional Information: REG-125761-14 Drafting attorney: Diane Bloom (202) 317-6700 Reviewing attorney: Linda Marshall (202) 317-6700 Treasury attorney: not assigned 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:
Kelly Chappell Scanlon
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6700