[Federal Register Volume 72, Number 243 (Wednesday, December 19, 2007)]
[Proposed Rules]
[Page 71842]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-24670]



[[Page 71842]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-113891-07]
RIN 1545-BG72


Benefit Restrictions for Underfunded Pension Plans; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides a notice of public hearing on proposed 
rulemaking providing guidance regarding the use of certain funding 
balances maintained for defined benefit pension plans and regarding 
benefit restrictions for certain underfunded defined benefit pension 
plans.

DATES: The public hearing is being held on Monday, January 28, 2008, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by January 7, 2008.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC 20224.
    Mail outlines to CC:PA:LPD:PR (REG-113891-07), room 5203, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand-delivered Monday through Friday between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-113891-07), Couriers 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC or sent electronically via the Federal eRulemaking 
Portal at http://www.regulations.gov (IRS-REG-113891-07).

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing and/or to be placed on the building access list to attend 
the hearing, Kelly Banks at (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-113891-07) that was published in the 
Federal Register on Friday, August 31, 2007 (72 FR 50544).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons who have submitted written comments and wish to present 
oral comments at the hearing must submit an outline of the topics to be 
discussed and the amount of time to be devoted to each topic by January 
7, 2008.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available free of charge at the 
hearing. Because of access restrictions, the IRS will not admit 
visitors beyond the immediate entrance area more than 30 minutes before 
the hearing. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-24670 Filed 12-18-07; 8:45 am]
BILLING CODE 4830-01-P