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TREAS/IRS | RIN: 1545-BM58 | Publication ID: Spring 2019 |
Title: Nondiscrimination Relief for Closed Defined Benefit Plans | |
Abstract:
The final 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. Treasury is considering whether it can achieve relevant statutory objectives at a lower cost. |
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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)(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 |
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Timetable:
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Additional Information: REG-125761-14 Drafter attorney: Diane Bloom (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE | |
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: Diane S. Bloom Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5419, Washington, DC 20224 Phone:202 317-4841 Fax:855 604-6086 Email: diane.s.bloom@irscounsel.treas.gov |