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TREAS/IRS RIN: 1545-BH50 Publication ID: Fall 2017 
Title: Accrual Rules for Defined Benefit Plans 
Abstract:

These regulations will provide guidance on the application of the accrual rules for defined benefit plans in cases where plan benefits are determined on the basis of the greater of two or more separate formulas.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.411(b)-1   
Legal Authority: 26 U.S.C. 7701    26 U.S.C. 411    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/18/2008  73 FR 34665   
NPRM Comment Period End  09/16/2008    
Outlines of Topics Due  09/24/2008    
Public Hearing  10/15/2008    
Final Action  To Be Determined 
Additional Information: REG-100464-08 Drafting attorney: Jeremy Lamb (202) 317-4575 Reviewing attorney: Linda S. Marshall (202) 317-6700 Treasury attorney: NA CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeremy Lamb
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4116,
Washington, DC 20224
Phone:202 317-4575
Fax:855 604-6086
Email: jeremy.d.lamb@irscounsel.treas.gov