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TREAS/IRS | RIN: 1545-BN16 | Publication ID: Fall 2018 |
Title: Use of Lump Sum Payments to Replace Lifetime Income Being Received by Retirees Under Defined Benefit Pension Plans and Lump Sum Payments After a Restriction Period | |
Abstract:
These regulations prohibit accelerations of annuity payments to those plan participants in defined benefit pension plans who currently receive annuity payments. Also, these regulations allow for a modification of a stream of annuity payments from a retirement plan in connection with the plan ceasing to be subject to a restriction on prohibited payments under section 436(d) or plan termination. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130457-15 (NPRM) Drafter attorney: Thomas Morgan (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Thomas C. Morgan Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4115, Washington, DC 20224 Phone:202 317-6391 Fax:855 604-6086 Email: thomas.c.morgan@irscounsel.treas.gov |