[Federal Register Volume 77, Number 165 (Friday, August 24, 2012)]
[Proposed Rules]
[Page 51496]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-20995]


 ========================================================================
 Proposed Rules
                                                 Federal Register
 ________________________________________________________________________
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
 
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  Federal Register / Vol. 77, No. 165 / Friday, August 24, 2012 / 
Proposed Rules  

[[Page 51496]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-113738-12]
RIN 1545-BK94


Amendment of Prohibited Payment Option Under Single-Employer 
Defined Benefit Plan of Plan Sponsor in Bankruptcy; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed regulations 
under section 411(d)(6) of the Internal Revenue Code. The proposed 
regulations provide guidance under the anti-cutback rules of section 
411(d)(6) of the Internal Revenue Code, which generally prohibit plan 
amendments eliminating or reducing accrued benefits, early retirement 
benefits, retirement-type subsidies, and optional forms of benefit 
under qualified retirement plans.

DATES: The public hearing, originally scheduled for August 24, 2012 at 
10 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo Taylor of the 
Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration) at (202) 622-
7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice 
of public hearing that appeared in the Federal Register on Thursday, 
June 21, 2012 (77 FR 37349) announced that a public hearing was 
scheduled for August 24, 2012, at 10 a.m. in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC. The subject of the public hearing was under the sections 411(d)(6) 
of the Internal Revenue Code.
    The public comment period for these regulations expired on August 
16, 2012. The notice of proposed rulemaking and notice of public 
hearing instructed those interested in testifying at the public hearing 
to submit a request to speak and an outline of the topics to be 
addressed. The public hearing scheduled for August 24, 2012, is 
cancelled.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2012-20995 Filed 8-22-12; 4:15 pm]
BILLING CODE 4830-01-P