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TREAS/IRS | RIN: 1545-BO31 | Publication ID: Fall 2024 |
Title: Definition of Church Plan | |
Abstract:
Section 414(e) of the Internal Revenue Code (Code) defines the type of employee benefit plan that is a church plan for purposes of application of various provisions of the Code that apply to those types of plans. The proposed regulations would update existing final regulations on the definition of a church plan under section 414(e) of the Code, including addressing certain of the requirements to be treated as a church plan under section 414(e)(3)(A) of the Code. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.414(e)-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 414 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132794-17 (NPRM) Drafter attorney: Jeremy Lamb (202) 317-4575 Reviewer attorney: Lauson Green (202) 317-4827 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: Jeremy Lamb Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4116, Washington, DC 20224 Phone:202 317-4575 Fax:855 604-6086 Email: jeremy.d.lamb@irscounsel.treas.gov |