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TREAS/IRS RIN: 1545-BG43 Publication ID: Fall 2021 
Title: Determination of Governmental Plan Status 

The notice of proposed rulemaking would provide guidance relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Internal Revenue Code and would affect sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans.

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 
CFR Citation: 26 CFR 1.414(d)-1   
Legal Authority: 26 U.S.C. 414(d)    sec. 906 of Pension Protection Act of 2006, Pub. L. 109-280, 120 Stat. 780    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
ANPRM  11/08/2011  76 FR 69172   
ANPRM Comment Period End  02/06/2012 
Notice of Public Hearing  01/23/2012  77 FR 3202   
Notice of Public Hearing  02/03/2012  77 FR 5442   
NPRM  10/00/2022 
Additional Information: REG-157714-06 (NPRM) Drafter attorney: Jamie Dvoretzky (202) 317-4102 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: N/A CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State 
Small Entities Affected: Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jamie Dvoretzky
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4102
Fax:855 604-6087