"Issued guidance regarding the Service's position with respect to how the Internal Revenue Code is to be interpreted. The provided materials relate specifically to retirement plans."
- Treasury Regulation - REG–100464–08 - Accrual Rules for Defined Benefit Plans - REG-100464-08. 73 Fed. Reg. 34665 (June 18, 2008) - These proposed regulations are applicable/effective for plan years beginning on or after January 1, 2009, and amend the accrued benefit requirements for hybrid defined benefit plans by adding a new paragraph (b)(2)(ii)(G) to section 1.411(b)-1. On your PPA'06 chart, they should be listed under section 701 of PPA'06 and under section 411(b) of the Code with the terms hybrid defined benefit plans and accrual rules.
- Treasury Regulation - REG-108508-08 - Determination of Minimum Required Pension Contributions - REG-108508-08, 73 Fed. Reg. 20203 (April 15, 2008) - These proposed regulations, on which taxpayers may rely for purposes of section 430 of the Code for plan years beginning in 2008, are the fourth in a series of proposed regulations under section 430 of the Code as added by PPA'06 as well as proposed regulations under section 4971 of the Code that, among other things, pertain to quarterly contributions and the excise tax on liquidity shortfalls.
- Treasury Regulation - REG-110136-07- Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual - REG-110136-07, 73 Fed. Reg. 15101 (March 21, 2008)These proposed regulations, which reflect certain amendments made to section 4980F of the Internal Revenue Code by the Pension Protection Act of 2006, contain guidance relating to providing notices pursuant to section 4980F of the Code when, for example, a plan significantly reduces future benefit accruals (including a notice under the parallel provision of section 204(h) of the Employee Retirement Income Security Act of 1974).
- Treasury Regulation - REG–151135–07 - Multiemployer Plan Funding Guidance - REG-151135-07, 73 Fed. Reg. 14417 (March 18, 2008)These proposed regulations contain guidance relating to the notice provisions for multiemployer plans under section 432 of the Code as added by PPA'06 where the applicable defined benefit multiemployer plan is in endangered or in critical status.
- Treasury Regulation - REG–136701–07 - Diversification Requirements for Certain Defined Contribution Plans - REG-136701-07, 73 Fed. Reg. 421 (January 3, 2008) These proposed regulations relate to section 401(a)(35) of the Internal Revenue Code and pertain to certain defined contribution plans that hold publicly-traded stock of their employers.
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