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TREAS/IRS RIN: 1545-BI55 Publication ID: Fall 2023 
Title: Additional Rules Regarding Pension Plan Funding and Benefit Restrictions 

Additional guidance regarding the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, the use of certain funding balances maintained for those plans, and the benefit restrictions for certain underfunded defined benefit pension 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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 430(d)-1    26 U.S.C. 430(f)-1    26 U.S.C. 430(g)-1    26 U.S.C. 430(i)-1    26 U.S.C. 436-1   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/00/2024 
Additional Information: REG-105927-09 (NPRM) Drafter attorney: Thomas Morgan (202) 317-6700 Reviewer attorney: Linda Marshall (202) 317-6700 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:
Thomas C. Morgan
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4115,
Washington, DC 20224
Phone:202 317-6391
Fax:855 604-6086