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Regulatory Information
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2014-05-29
article
Benefit Restrictions for Underfunded Pension Plans
Part V
Proposed Rules
D09002ee1bdda245f
D09002ee1bdda25a4
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations 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. The proposed regulations reflect changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans.
72 FR 50544
https://www.govinfo.gov/app/details/FR-2007-08-31/07-4262
07-4262
fr31au07-34
RIN 1545-BG72
4830-01-P
REG-113891-07
https://www.govinfo.gov/app/details/FR-2007-08-31/07-4262
https://www.govinfo.gov/content/pkg/FR-2007-08-31/html/07-4262.htm
https://www.govinfo.gov/content/pkg/FR-2007-08-31/pdf/07-4262.pdf
Income Taxes
Reporting and Recordkeeping Requirements
34 p.
50544
50577
72 FR 50544
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BG72
RIN 1545-BG72
Benefit Restrictions for Underfunded Pension Plans; Federal Register Vol. 72, Issue
PRORULE
07-4262
V
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2007-11-29
REG-113891-07
4830-01-P
07-4262
Notice of proposed rulemaking.
This document contains proposed regulations 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. The proposed regulations reflect changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans.
Written or electronic comments and requests for a public hearing must be received by November 29, 2007.
Lauson C. Green or Linda S.F. Marshall at (202) 622-6090; concerning submissions and requests for a public hearing, contact Kelly Banks at (202) 622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Benefit restrictions; underfunded pension plans,
http://www.regulations.gov
Federal Register
Vol. 72, no. 169
Office of the Federal Register, National Archives and Records Administration
2007-08-31
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451 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-08-31
P0b002ee1892c7429
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr31au07
https://www.govinfo.gov/app/details/FR-2007-08-31
https://www.govinfo.gov/content/pkg/FR-2007-08-31/pdf/FR-2007-08-31.pdf
https://www.govinfo.gov/content/pkg/FR-2007-08-31/xml/FR-2007-08-31.xml
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DGPO
2014-05-29
2023-05-02
FR-2007-08-31
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FR
FR-2007-08-31
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