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TREAS/IRS RIN: 1545-BO37 Publication ID: Fall 2022 
Title: Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans 

Regulations provide guidance on the application of the nondiscrimination requirements, the backloading limitations, certain plan termination rules, the benefit limitations, and the top heavy rules to cash balance plans, pension equity plans and variable annuity plans that addresses particular characteristics of those types of 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 1.401(a)(4)-3 (revision)    26 CFR 1.411(b)-1 (revision)    26 CFR 1.411(b)(5)-1 (revision)    26 CFR 1.415(a)-1 (revision)    26 CFR 1.415(b)-1 (revision)    26 CFR 1.416-1 (revision)   
Legal Authority: 26 U.S.C. 401    26 U.S.C. 411    26 U.S.C. 415    26 U.S.C. 416    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-125194-17 (NPRM) Drafter attorney: Amy Moskowitz (202) 317-5257 Reviewer attorney: Neil Sandhu (202) 317-6700 Treasury attorneys: William Evans (202) 622-1332 and 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:
Amy S. Moskowitz
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4424,
Washington, DC 20224
Phone:202 317-5257