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TREAS/IRS RIN: 1545-BK95 Publication ID: Fall 2022 
Title: Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions 

These final regulations modify the minimum present value requirements applicable to certain defined benefit pension plans in order to update the regulations for changes made by the Pension Protection Act of 2006, and provide other modifications to these rules as well.

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 1.417(e)-1(d)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  11/25/2016  81 FR 85190   
NPRM Comment Period End  02/23/2017 
Final Action  03/00/2023 
Additional Information: REG-107424-12 Drafter attorney: Diane S. 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