DEPARTMENT OF THE TREASURY TD 9484 contains final regulations under section 401(a)(35) of the Internal Revenue Code (Code) relating to diversification requirements for certain defined contribution plans holding 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. IRC Section 401(a)(35) was added by the Pension Protection Act of 2006 (PPA) (Public Law 109–280—Aug. 17, 2006). The rules apply to plans holding "publicly traded employer securities" and will therefore not apply to most closely held ESOPs. In our Analysis of the IRC Section 401(a)(35) Proposed Regulations we discussed how the definition of "publicly traded" impacts many ESOP definitions which could create problems for thinly traded companies. IRS Notice 2009-97 – Extension of Deadline to Adopt Certain Retirement Plan Amendments provided an extended amendment deadline. Related Links:
Internal Revenue Service
26 CFR Part 1
RIN 1545-BH04 The final regulations are effective on May 19, 2010 and applicable for plan years beginning on or after January 1, 2011.Prior Guidance:
Transition guidance was provided in IRS Notice 2006-107, 2006-51 I.R.B. 1114 - Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities. The transition guidance was extended in IRS Notice 2008-7 - Extension of Transitional Relief for Diversification Requirements for Certain Defined Contribution Plans. Proposed Treasury Regulation - REG–136701–07 - Diversification Requirements for Certain Defined Contribution Plans is effective for plan years beginning on or after January 1, 2009. For 2008, plans may rely on IRS Notice 2006-107 or the proposed regulations.
Thursday, May 20, 2010
Treasury Regulation [TD 9484] – Diversification Requirements for Certain Defined Contribution Plans
Monday, March 15, 2010
Treasury Regulation [REG–148681-09] – Notice of Proposed Rulemaking Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
RIN 1545-BJ04
DEPARTMENT OF LABOR
Employee Benefits Security Administration
29 CFR Parts 2509, 2520 and 2550
RIN 1210-AB33
Treasury Regulation [REG–148681-09] – Notice of Proposed Rulemaking Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans
The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act (ERISA) and the plan qualification rules under the Internal Revenue Code (Code) to determine whether, and, if so, how, the Agencies could or should enhance, by regulation or otherwise, the retirement security of participants in employer-sponsored retirement plans and in individual retirement arrangements (IRAs) by facilitating access to, and use of, lifetime income or other arrangements designed to provide a lifetime stream of income after retirement. The purpose of this notice is to solicit views, suggestions and comments from plan participants, employers and other plan sponsors, plan service providers, and members of the financial community, as well as the general public, on this important issue...Comments must be submitted on or before May 3, 2010.
Here is the DOL news release seeking public comments on lifetime income options:
Washington – The U.S. Departments of Labor and the Treasury today announced the publication of a request for information (RFI) soliciting public comments to assist the agencies in determining what steps to take to enhance retirement security for workers in employer-sponsored retirement plans through lifetime annuities or other arrangements that provide a stream of income after retiring. The RFI appears in today’s edition of the Federal Register.
“Today’s initiative is particularly important given the shift from defined benefit plans that offer employees lifetime annuities to 401(k) and other defined contribution plans that typically distribute retirement savings in a lump sum payment,” said Phyllis C. Borzi, assistant secretary for the Labor Department’s Employee Benefits Security Administration.
The RFI seeks comments on a broad range of topics, including:
- The advantages and disadvantages of distributing benefits as a lifetime stream of income both for workers and employers, and why lump sum distributions are chosen more often than a lifetime income option.
- The type of information participants need to make informed decisions in selecting the form of retirement income.
- Disclosure of participants’ retirement income in the form of account balances as well as in the form of lifetime streams of payment.
- Developments in the marketplace that relate to annuities and other lifetime income options.
Related Links:
- Treasury Regulation [REG–148681-09] – Notice of Proposed Rulemaking Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plan [HTML]
Federal Register - 2010-11 I.R.B. (March 15, 2010)
- DOL News Release
- DOL Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans
Monday, May 18, 2009
Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions
26 CFR Part 1 [REG–115699–09] RIN:1545–BI64 Treasury Regulation [REG–115699–09] – Suspension or Reduction of Safe Harbor Nonelective Contributions SUMMARY: This document contains proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain section 401(k) plans and section 403(b) plans. DATES: Written or electronic comments must be received by August 17, 2009. Outlines of the topics to be discussed at the public hearing scheduled for Wednesday, September 23, 2009, at 10 a.m. must be received by August 19, 2009. Related Links: Related Blog Posts:
Wednesday, February 25, 2009
Treasury Regulation – [TD 9447] – Automatic Contribution Arrangements
26 CFR Parts 1 and 54 [TD 9447] RIN 1545-BG80 Treasury Regulation – [TD 9447] – Automatic Contribution Arrangements TD 9447 contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement. SUMMARY: This document contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement.
DATES: Effective date: These regulations are effective on February 24, 2009. Applicability date: Except as provided in Sec. Sec. 1.401(k)-3(j)(1)(i) and 1.401(m)-2(a)(6)(ii), the final regulations relating to qualified automatic contribution arrangements (Sec. Sec. 1.401(k)-2, 1.401(k)-3, 1.401(m)-2, and 1.401(m)-3) apply to plan years beginning
on or after January 1, 2008. The regulations relating to eligible automatic contribution arrangements (Sec. Sec. 1.402(c)-2, 1.411(a)-4, 1.414(w)-1, and 54.4979-1) apply for plan years beginning on or after January 1, 2010.Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover distributions, forfeitures, and excise tax on certain excess contributions and excess aggregate contributions. Related Links:
- Treasury Regulation – [TD 9447], 74 Fed. Reg. 8200 (February 24, 2009) – Automatic Contribution Arrangements [PDF]
- Treasury Regulation – [TD 9447], 2009-12 I.R.B. 694 (March 23, 2009) – Automatic Contribution Arrangements [HTML]
- 2009-12 I.R.B. 694 (March 23, 2009)
- Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements
Sunday, July 27, 2008
Treasury Regulation - REG–100464–08 - Accrual Rules for Defined Benefit Plans
26 CFR Part 1 [REG–100464–08] RIN 1545–BH50 Treasury Regulation - [REG–100464–08] - Accrual Rules for Defined Benefit Plans Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas. A public hearing is scheduled for October 15, 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.
Related Links:
- REG-100464-08. 73 Fed. Reg. 34665 (June 18, 2008) [PDF]
- Treasury Regulation - [REG–100464–08], 2008-32 I.R.B. 313 (August 11, 2008) – Accrual Rules for Defined Benefit Plans [PDF]
- Treasury Regulation - [REG–100464–08], 2008-32 I.R.B. 313 (August 11, 2008) – Accrual Rules for Defined Benefit Plans [HTML]
- 2008-32 I.R.B. 313 (August 11, 2008)
Friday, May 2, 2008
Treasury Regulation REG-104946-07 – Hybrid Retirement Plans; Correction
26 CFR Part 1 [REG-104946-07] RIN 1545-BG36 Treasury Regulation REG-104946-07 – Hybrid Retirement Plans; Correction IRS Issues a Correction to the Proposed Cash Balance Regs The IRS issued a correction to the Proposed Regulations on Hybrid Retirement Plans, commonly known as the proposed cash balance plan regulations, which the Service issued on December 27, 2007. Besides correcting a few grammatical errors, the IRS has made a significant change in Proposed Treas. Reg. section 1.411(a)(13)-1. Related Links:
Sunday, April 13, 2008
Treasury Regulation - REG–151135–07 - Multiemployer Plan Funding Guidance; Correction
26 CFR Part 1 [REG–151135–07] RIN–1545–BH39 Treasury Regulation - REG–151135–07 - Multiemployer Plan Funding Guidance; Correction SUMMARY: This document corrects a notice of proposed rulemaking (REG–151135–07) that was published in the Federal Register on Tuesday, March 18, 2008 (73 FR 14417), that provides additional rules for certain multiemployer defined benefit plansthat are in effect on July 16, 2006. SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG–151135–07) that is the subject of this correction is under section 432 of the Internal Revenue Code. Need for Correction As published, REG–151135–07 contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG– 151135–07) that was the subject of FR Doc. 08–1044, is corrected as follows: On page 14420, column 3, in the preamble, under the paragraph title ''§ 1.432(a)–1 General Rules Relating to Section 432'', first paragraph, line 1, the language ''Section 1.432–1 provides general'' is corrected to read ''Section 1.432(a)–1 provides general''. Treasury Regulation - REG-151135-07 - Multiemployer Plan Funding Guidance; Correction
Friday, April 11, 2008
Treasury Regulation - REG-108508-08 - Determination of Minimum Required Pension Contributions
26 CFR Parts 1 and 54 [REG-108508-08] RIN 1545-BH71 Treasury Regulation - REG-108508-08 - Determination of Minimum Required Pension Contributions Proposed regulations under section 4971 of the Code provide guidance on the excise tax for failure to make certain required pension funding contributions. The regulations reflect changes made to section 4971 by the Pension Protection Act of 2006. A public hearing is scheduled for August 4, 2008. The Treasury Department and the IRS issued proposed regulations to provide employers with funding guidance for single-employer defined benefit plans:
April 11, 2008
HP-918
Treasury, IRS Issue Funding Guidance for Single-Employer Defined Benefit Plans
Washington, DC--The Treasury Department and the Internal Revenue Service issued today proposed regulations under section 430 of the Internal Revenue Code that provide employers sponsoring single-employer defined benefit plans with guidance regarding the determination of minimum required contributions under the new funding rules enacted as part of the Pension Protection Act of 2006.
The proposed regulations, together with three earlier sets of proposed regulations, enable plan sponsors to determine the contribution requirements that apply to their defined benefit plans under the new funding regime, including the application of the quarterly contribution requirements.
Although the new funding rules are generally effective for plan years beginning on or after January 1, 2008, these regulations are proposed to be effective for plan years beginning on or after January 1, 2009. Plan sponsors, however, can rely on the proposed regulations for purposes of satisfying the minimum funding requirements for plan years beginning in 2008.
On December 19, 2007, the Senate passed an amended version of the Pension Protection Technical Corrections Act of 2007 and on March 13, 2008, the House of Representatives passed similar legislation. These proposed regulations, like the earlier proposed regulations, do not reflect those technical corrections. After technical corrections are enacted, the regulations will be modified to reflect the new provisions.
The IRS released Employee Plans News - Special Edition, April 2008, which also announced the proposed regulations:
The Treasury Department and the Internal Revenue Service issued today proposed regulations under section 430 of the Internal Revenue Code that provide employers sponsoring single-employer defined benefit plans with guidance regarding the determination of minimum required contributions under the new funding rules enacted as part of the Pension Protection Act of 2006.
The proposed regulations, together with three earlier sets of proposed regulations, enable plan sponsors to determine the contribution requirements that apply to their defined benefit plans under the new funding regime, including the application of the quarterly contribution requirements.
IRC Section 430 and Related Regulations
Here are links to the series of regulations issued by the IRS to provide guidance regarding IRC Section 430 - Minimum Funding Standards for Single-Employer Defined Benefit Pension Plans:
- Treasury Regulation - REG-108508-08 - Determination of Minimum Required Pension Contributions - Proposed regulations under section 4971 of the Code provide guidance on the excise tax for failure to make certain required pension funding contributions. The regulations reflect changes made to section 4971 by the Pension Protection Act of 2006. A public hearing is scheduled for August 4, 2008.
- Treasury Regulation - REG-139236-07 - Measurement of Assets and Liabilities for Pension Funding Purposes - Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. This guidance covers the determination of the plan’s funding target and normal cost, rules regarding the plan’s valuation date, the determination of the actuarial value of plan assets, rules regarding interest rates applied for minimum funding purposes, and special rules for at-risk plans.
- Treasury Regulation - REG-113891-07 - 72 Fed. Reg. 50544 (August 31, 2007) - Notice of Proposed Rulemaking Benefit Restrictions for Underfunded Pension Plans - Proposed regulations under section 436 of the Code provide guidance regarding benefit restrictions for certain underfunded defined benefit pension plans and regarding the use of certain funding balances maintained for defined benefit pension plans. [HTML] [PDF]
- Treasury Regulation - REG-143601-6 - 72 Fed. Reg. 29456 (May 29, 2007) – Notice of Proposed Rulemaking Mortality Tables for Determining Present Value - Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computation for purposes of applying the minimum funding requirements for single employer qualified defined benefit pension plans pursuant to changes made by the Pension Protection Act of 2006 (Pub. L. No. 109-280). The regulations also provide guidance regarding an employer’s request to use its own plan-specific mortality tables. [HTML] [PDF]
- Treasury Regulation - REG-108508-08 - Determination of Minimum Required Pension Contributions [PDF]
- 2008-19 I.R.B. 923 (May 12, 2008)
- IRS Issues Plan Valuation Regulations For Single-Employer Defined Benefit Plans
- Getting PPA Funding Right
- Use of Credit Balance to Satisfy Quarterly Contribution Requirements May Have Unintended Consequences
- Effective Dates for Code Section 430 and the Code Section 430 Regulations
- More Proposed Regs Released for New Code section 430
- Quarterly contribution requirements and credit balances
- IRS Proposes Regs On Minimum Funding Contributions For Single-Employer Plans
- IRS issues proposed regs on minimum required contributions under PPA
Thursday, March 20, 2008
Treasury Regulation - REG-110136-07- Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual
26 CFR Parts 1 and 54 [REG-110136-07] RIN 1545-BG48 Treasury Regulation - REG-110136-07- Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’s applicable amendment date. The regulations would also reflect certain amendments made to section 4980F by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). A public hearing is scheduled for July 10, 2008. This document contains proposed regulations that would provide guidance relating to the application of section 4980F of the Internal Revenue Code to a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations would also reflect certain amendments made to section 4980F by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). These proposed regulations would affect sponsors, administrators, participants, and beneficiaries of pension plans. This document also provides a notice of a public hearing on these proposed regulations.
Related Links:
- Treasury Regulation - REG-110136-07- 2008-17 I.R.B. (April 28, 2008) - Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual [PDF]
- Treasury Regulation - REG-110136-07- 2008-17 I.R.B. (April 28, 2008) - Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual [HTML]
- 2008 -17 I.R.B. (2008)
Tuesday, March 18, 2008
Treasury Regulation REG–151135–07 - Multiemployer Plan Funding Guidance
26 CFR Part 1 [REG–151135–07] RIN 1545–BH39 Treasury Regulation REG–151135–07 - Multiemployer Plan Funding Guidance Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. The regulations affect sponsors and administrators of, and participants in, multiemployer plans that are in either endangered or critical status. The regulations are necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed regulations affect sponsors and administrators of, and participants in multiemployer plans that are in either endangered or critical status. These regulations are necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. The proposed regulations reflect changes made by the Pension Protection Act of 2006.
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
· Overview
· Basic Diversification Rights
· Plans Subject to Section 401(a)(35)
· Prohibition on Restriction or Conditions
Friday, December 28, 2007
Treasury Regulation - REG-139236-07 - Measurement of Assets and Liabilities for Pension Funding Purposes
26 CFR Part 1 [REG-139236-07] RIN 1545-BH07 Treasury Regulation - REG-139236-07 - Measurement of Assets and Liabilities for Pension Funding Purposes Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. This guidance covers the determination of the plan’s funding target and normal cost, rules regarding the plan’s valuation date, the determination of the actuarial value of plan assets, rules regarding interest rates applied for minimum funding purposes, and special rules for at-risk plans. The Treasury and the IRS issued additional proposed regulations on Pension Protection Act funding rules: IR-2007-212, Dec. 28, 2007 WASHINGTON — The Treasury Department and the Internal Revenue Service today issued proposed regulations that provide employers sponsoring single-employer defined benefit plans with guidance regarding the measurement of pension assets and liabilities under the new funding rules enacted as part of the Pension Protection Act of 2006.
These proposed regulations, together with proposed regulations related to mortality issued in May, proposed regulations relating to funding balances and funding-based benefit limitations issued in August, the yield curve guidance issued in October, and guidance on lump sum determinations issued in November will assist plan sponsors in determining the contribution requirements that apply to their defined benefit plans for the first year that the new funding rules apply.
Although the new funding rules are generally effective for plan years beginning on or after Jan. 1, 2008, these regulations are proposed to be effective for plan years beginning on or after Jan. 1, 2009. However, plan sponsors can rely on these proposed regulations for purposes of satisfying the requirements of section 430 for plan years beginning in 2008.
The Treasury Department and the Internal Revenue Service intend to issue guidance in the near future indicating that the proposed effective date for these regulations should also apply for the proposed regulations relating to employer-specific mortality tables issued in May and the proposed regulations related to funding balances and funding based-benefit limitations under sections 430(f) and 436 issued in August. Although final regulations will not apply to plan years beginning before January 1, 2009, plan sponsors may also rely on those proposed regulations for purposes of satisfying the statutory requirements for plan years beginning in 2008.
On Dec. 19, 2007, the Senate passed an amended version of the Pension Protection Technical Corrections Act of 2007. These proposed regulations, like the earlier proposed regulations, do not reflect any proposed technical corrections. Nor do they include any reflection of the proposed modification to the rules for determining asset values. After technical corrections are enacted, the regulations will be modified to take into account the enacted provisions.
Related Links:
- Treasury Regulation - REG-139236-07, 2008-9 I.R.B. 491 (March 3, 2008) - Measurement of Assets and Liabilities for Pension Funding Purposes [PDF]
- Treasury Regulation - REG-139236-07, 2008-9 I.R.B. 491 (March 3, 2008) - Measurement of Assets and Liabilities for Pension Funding Purposes [HTML]
- Proposed pension funding regs criticized at IRS hearing
- IRS to Postpone Effective Date of PPA Funding Regulations Until 2009 But Will Permit Interim Reliance
- Preparing for 2008 -- IRS proposes "final" funding rules
- IRS Proposed Rules for Measuring Defined Benefit Plan Assets and Liabilities
- Pomeroy Letter to Treasury
- PPA...Ready or Not
- Funding Yield Curve Segment Rates
- IRS proposes rules on measurement of plan assets and liabilities under PPA
- IRS Issues Proposed Regulations on Valuing Assets and Liabilities Under New Funding Rules
- Three Out of Four: The New Proposed Regs on Funding Requirements for DB Plans
- IRS Rings in the New Year with New Cash Balance Regs and DB Lump Sum Regs
Treasury Regulation - REG–104946–07 - Hybrid Retirement Plans
26 CFR Part 1 [REG–104946–07] RIN 1545–BG36 Treasury Regulation - [REG–104946–07] - Hybrid Retirement Plans Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(a)(13) provides rules relating to vesting and payment of benefits that must be satisfied in order for hybrid defined benefit plans to be tax-qualified. Section 411(b)(5) provides age discrimination rules for tax-qualified defined benefit plans, including hybrid defined benefit plans. The Treasury and the IRS issued proposed regulations for cash balance and other hybrid pension plans:
IR-2007-211, Dec. 28, 2007
WASHINGTON — The Treasury Department and Internal Revenue Service (IRS) issued proposed regulations relating to cash balance plans and other hybrid pension plans. The proposed regulations would interpret rules that were added to the tax law by the Pension Protection Act of 2006 (PPA), including an age discrimination safe harbor for hybrid pension plans, conversion protection for employees, and a 3-year minimum vesting requirement. The proposed regulations would also apply for purposes of the parallel rules that were added by PPA to the Employee Retirement Income Security Act of 1974 (ERISA).The regulations are generally proposed to be effective for plan years beginning on and after Jan. 1, 2009. For periods before the effective date of these regulations, a plan must comply with the new PPA statutory provisions. During these periods, a plan is permitted to rely on the regulations for purposes of satisfying the new PPA statutory provisions.
Related Links:
- REG 104946–07 - 72 Fed. Reg 73680 (December 28, 2007) [PDF]
- Treasury Regulation - [REG–104946–07], 2008-11 I.R.B. 596 (March 17, 2008) - Hybrid Retirement Plans [HTML]
- 2008-11 I.R.B. 596 (March 17, 2008)
- Treasury Regulation REG-104946-07 – Hybrid Retirement Plans; Correction
- Highlights of Proposed Rules for Hybrid Plans
- IRS Publishes Proposed Regulations for Hybrid Plans
- IRS Proposes Cash Balance Regulations
- IRS Proposes Regulations on PPA Requirements for Hybrid Plans
- IRS Proposes Rule view]s for Cash Balance and Other Hybrid Pension Plans
- Proposed cash balance/hybrid plan regs issued by IRS
- New IRS Proposed Regulations on Cash Balance and Other Hybrid Plans
- IRS Issues Proposed Regulations on Hybrid Plans
- IRS Proposes Hybrid Plan And Pension Asset Rules
- IRS Rings in the New Year with New Cash Balance Regs and DB Lump Sum Regs
- GRIST Alert: IRS proposes regulations on new PPA rules for cash balance and other hybrid plans
- Proposed Regulations on Cash Balance Defined Benefit Plans Released (NPRM REG-104946-07)
Friday, December 21, 2007
Treasury Regulation - TD 9370 - User Fees Relating to Enrollment To Perform Actuarial Services
26 CFR Part 300
[TD 9370]
RIN 1545–BG88
Treasury Regulation - TD 9370 - User Fees Relating to Enrollment To Perform Actuarial Services
This final regulation contains relates to user fees for the initial and renewed enrollment to become an enrolled actuary.
Related Links:
Thursday, November 8, 2007
Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements
26 CFR Part 1 Related Links:
[REG–133300–07]
RIN–1545-BG80
Treasury Regulation - REG–133300–07 - Notice of Proposed Rulemaking Automatic Contribution Arrangements
Proposed regulations under section 401 of the Code provide guidance relating to certain automatic contribution arrangements; section 402(c) relating to eligible rollover distributions; section 411(a) relating to forfeitures; and section 4979(f) relating to excise tax on certain excess contributions and excess aggregate contributions. REG 133300-07 - 72 Fed. Reg 63144 (November 8, 2007) [PDF]
