federal_register: 08-1044

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
08-1044 Multiemployer Plan Funding Guidance Proposed Rule This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed regulations affect sponsors and administrators of, and participants in multiemployer plans that are in either endangered or critical status. These regulations are necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. The proposed regulations reflect changes made by the Pension Protection Act of 2006. 2008-03-18 2008 3 https://www.federalregister.gov/documents/2008/03/18/08-1044/multiemployer-plan-funding-guidance https://www.govinfo.gov/content/pkg/FR-2008-03-18/pdf/08-1044.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 432 of the Internal Revenue Code (Code). These proposed regulations provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. These proposed... 1545-BH39

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