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TREAS/IRS RIN: 1545-BM58 Publication ID: Fall 2019 
Title: Nondiscrimination Relief for Closed Defined Benefit Plans 

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.

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
Action Date FR Cite
NPRM  01/29/2016  81 FR 4976   
NPRM Comment Period End  04/28/2016 
Final Action  04/00/2020 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5419,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086