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Regulatory Information
2016_register
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2018-02-02
article
Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
Proposed Rules
D09002ee1bdc216a7
D09002ee1bdc2171a
United States
Department of the Treasury
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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 under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan's normal retirement age satisfies these requirements. These regulations would affect sponsors and administrators of governmental pension plans, as well as participants in such plans.
81 FR 4599
https://www.govinfo.gov/app/details/FR-2016-01-27/2016-01639
2016-01639
fr27ja16-19
4830-01-P
REG-147310-12
https://www.govinfo.gov/app/details/FR-2016-01-27/2016-01639
https://www.govinfo.gov/content/pkg/FR-2016-01-27/html/2016-01639.htm
https://www.govinfo.gov/content/pkg/FR-2016-01-27/pdf/2016-01639.pdf
Income Taxes
Reporting and Recordkeeping Requirements
7 p.
4599
4605
81 FR 4599
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Applicability of Normal Retirement Age Regulations to Governmental Pension Plans; Federal Register Vol. 81, Issue
PRORULE
2016-01639
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2016-04-26
REG-147310-12
4830-01-P
2016-01639
Notice of proposed rulemaking.
This document contains proposed regulations under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan's normal retirement age satisfies these requirements. These regulations would affect sponsors and administrators of governmental pension plans, as well as participants in such plans.
Comments and requests for a public hearing must be received by April 26, 2016.
Concerning the proposed regulations, Pamela Kinard at (202) 317-4148 or Robert Walsh at (202) 317-4102; concerning the submission of comments or to request a public hearing, Oluwafunmilayo (Funmi) Taylor, (202) 317-7180 or (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
,
http://www.irs.gov
www.regulations.gov
Federal Register
Vol. 81, no. 17
Office of the Federal Register, National Archives and Records Administration
2016-01-27
continuing
daily
deposited
born digital
311 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
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https://www.govinfo.gov/app/details/FR-2016-01-27
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0042-1219
0364-1406
769-004-00000-9
000582072
f:fr27ja16
https://www.govinfo.gov/app/details/FR-2016-01-27
https://www.govinfo.gov/content/pkg/FR-2016-01-27/pdf/FR-2016-01-27.pdf
https://www.govinfo.gov/content/pkg/FR-2016-01-27/xml/FR-2016-01-27.xml
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2018-02-02
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FR-2016-01-27
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FR
FR-2016-01-27
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