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TREAS/IRS RIN: 1545-BM58 Publication ID: Fall 2021 
Title: Nondiscrimination Relief for Closed Defined Benefit Plans 

The proposed regulations would amend the existing section 401(a)(4) and section 401(a)(26) regulations applicable to certain defined benefit plans and defined contribution plans that provide additional benefits to a grandfathered group of employees to reflect modifications enacted by section 205 of the Setting Every Community up for Retirement Enhancement Act of 2019, Public Law 116-94 (SECURE Act).

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 
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    26 CFR 1.401(a)(26)-1    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
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  09/00/2022 
Additional Information: REG-125761-14 (NPRM) Drafter attorney: Diane Bloom (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 Treasury actuary: 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