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TREAS/IRS RIN: 1545-BO31 Publication ID: Fall 2021 
Title: Definition of Church Plan 

Section 414(e) of the Internal Revenue Code (Code) defines the type of employee benefit plan that is a church plan for purposes of application of various provisions of the Code that apply to those types of plans. The proposed regulations would update existing final regulations on the definition of a church plan under section 414(e) of the Code, including addressing certain of the requirements to be treated as a church plan under section 414(e)(3)(A) of the Code.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
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  10/00/2022 
Additional Information: REG-132794-17 (NPRM) Drafter attorney: Jeremy Lamb (202) 317-4575 Reviewer attorney: Lauson Green (202) 317-4827 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:
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