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TREAS/IRS RIN: 1545-BM22 Publication ID: Fall 2023 
Title: Application of Normal Retirement Age Regulations to Governmental Plans 

The final regulations would apply the normal retirement age regulations to governmental plans. The final regulations would affect sponsors of and participants in governmental plans (within the meaning of section 414(d)).

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)-1(b)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(a)   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/27/2016  81 FR 4599   
NPRM Comment Period End  04/26/2016 
Final Action  03/00/2024 
Additional Information: REG-147310-12 Drafter attorney: Jamie L. Dvoretzky (202) 317-4102 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: Danielle Norris (202) 304-2926 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jamie Dvoretzky
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4836
Fax:885 605-5282