Thursday, January 3, 2008

Treasury Regulation - REG–136701–07 - Diversification Requirements for Certain Defined Contribution Plans

26 CFR Part

[REG–136701–07]

RIN1545–BH04

Treasury Regulation - REG–136701–07 - Diversification Requirements for Certain Defined Contribution Plans

Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publicly traded employer securities.

The Treasury Department and the IRS released proposed regulations under IRC Section 401(a)(35), "relating to diversification requirements for certain defined contribution plans and to publicly traded employer securities. These regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of defined contribution plans that are invested in employer securities."

Background:

Outline

  • Explanation of Provisions
    · Overview
    · Basic Diversification Rights
    · Plans Subject to Section 401(a)(35)
    · Prohibition on Restriction or Conditions
  • Proposed Effective Date
  • Special Analyses
  • Comments and Requests for Public Hearing
  • Drafting Information
  • List of Subjects in 26 CFR Part 1
  • Proposed Amendments to the Regulations

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