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TREAS/IRS | RIN: 1545-BM22 | Publication ID: Fall 2017 |
Title: Application of Normal Retirement Age Regulations to Governmental Plans | |
Abstract:
The final 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)). |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
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 |
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Timetable:
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Additional Information: REG-147310-12 Drafting attorney: Jamie L. Dvoretzky (202) 317-4102 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: Stephen LaGarde (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: Jamie Dvoretzky Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4836 Fax:885 605-5282 Email: jamie.l.dvoretzky@irscounsel.treas.gov |