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TREAS/IRS RIN: 1545-BG48 Publication ID: Spring 2010 
Title: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual 
Abstract: The final regulations would provide guidance relating to the interaction of the requirements under section 4980F of the Internal Revenue Code with a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. The final regulations also reflect changes made to section 4980F of the Code by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.411(d)-3(a)(1)    26 CFR 54.4980F-1   
Legal Authority: 26 USC 4980F    26 USC 7805    secs 103(b)(1)(B), 111, 113(a)(1)(B), 402, 502, 1107 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/21/2008  73 FR 15101   
NPRM Comment Period End  06/19/2008    
Outlines of Topics Due  06/21/2008    
Public Hearing  07/10/2008    
Final Action Completed by TD 9472  11/24/2009  74 FR 61270   
Additional Information: REG-110136-07 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Pamela R. Kinard (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Pamela R. Kinard
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4424,
Washington, DC 20224
Phone:202 622-6060
Fax:202 927-1851
Email: pamela.r.kinard@irscounsel.treas.gov