[Federal Register Volume 84, Number 199 (Tuesday, October 15, 2019)]
[Proposed Rules]
[Page 55075]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-22369]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-121508-18]
RIN 1545-BO97


Multiple Employer Plans; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations relating to the tax qualification of plans maintained by 
more than one employer. These plans, maintained pursuant to section 
413(c) of the Internal Revenue Code (Code), are often referred to as 
multiple employer plans or MEPs.

DATES: The public hearing is being held on Wednesday, December 11, 
2019, at 10:00 a.m. The IRS must receive speakers' outlines of the 
topics to be discussed at the public hearing by Monday, November 25, 
2019. If no outlines are received by November 25, 2019, the public 
hearing will be cancelled.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present a valid photo identification to enter the 
building.
    Send Submissions to CC:PA:LPD:PR (REG-121508-18), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-121508-18), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-121508-18).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Pamela 
Kinard at (202) 317-6000 or Jamie Dvoretzky at (202) 317-4102; 
concerning submissions of comments, the hearing and/or to be placed on 
the building access list to attend the hearing, Regina Johnson at (202) 
317-6901 (not toll-free numbers), [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-121508-18) that was published in the 
Federal Register on Wednesday, July 3, 2019 (84 FR 31777).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing that submitted written 
comments by October 1, 2019, must submit an outline of the topics to be 
addressed and the amount of time to be devoted to each topic by Monday, 
November 25, 2019.
    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 or by contacting the Publications and Regulations Branch at 
(202) 317-6901(not a toll-free number).
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. 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.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-22369 Filed 10-11-19; 8:45 am]
BILLING CODE 4830-01-P