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TREAS/IRS RIN: 1545-BM58 Publication ID: Fall 2023 
Title: Nondiscrimination Relief for Closed Defined Benefit Plans 
Abstract:

The proposed regulations would amend the existing section 401(a)(4) and section 401(a)(26) regulations applicable to certain defined benefit plans and defined contribution plans that provide additional benefits to a grandfathered group of employees to reflect modifications enacted by section 205 of the Setting Every Community up for Retirement Enhancement Act of 2019, Public Law 116-94 (SECURE Act).

 
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)-2    26 CFR 1.401(a)(4)-3    26 CFR 1.401(a)(4)-4    26 CFR 1.401(a)(4)-8    26 CFR 1.401(a)(4)-9    26 CFR 1.401(a)(4)-12    26 CFR 1.401(a)(4)-13    26 CFR 1.401(a)(26)-1    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/29/2016  81 FR 4976   
NPRM Comment Period End  04/28/2016 
Second NPRM  06/00/2024 
Additional Information: REG-125761-14 (Second NPRM) Drafter attorney: Diane 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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5419,
Washington, DC 20224
Phone:202 317-4841
Fax:855 604-6086
Email: diane.s.bloom@irscounsel.treas.gov