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TREAS/IRS RIN: 1545-BO31 Publication ID: Spring 2019 
Title: Definition of Church Plan 

The proposed regulations would update existing final regulations on the definition of a church plan under section 414(e) of the Internal Revenue Code.

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: 26 CFR 1.414(e)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 414   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2019 
Additional Information: REG-132794-17 (NPRM) Drafter attorney: Jeremy Lamb (202) 317-4575 Reviewer attorney: Lauson Green (202) 317-4827 Treasury attorney: William Evans (202) 622-1332 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:
Jeremy Lamb
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4116,
Washington, DC 20224
Phone:202 317-4575
Fax:855 604-6086