federal_register: 2011-28853

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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
2011-28853 Determination of Governmental Plan Status Proposed Rule The Treasury Department and IRS anticipate issuing regulations under section 414(d) of the Internal Revenue Code (Code) to define the term "governmental plan." This document describes the rules that the Treasury Department and IRS are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) and contains an appendix that includes a draft notice of proposed rulemaking on which the Treasury Department and IRS invite comments from the public. This document applies to sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans. 2011-11-08 2011 11 https://www.federalregister.gov/documents/2011/11/08/2011-28853/determination-of-governmental-plan-status https://www.govinfo.gov/content/pkg/FR-2011-11-08/pdf/2011-28853.pdf Treasury Department; Internal Revenue Service 497,254 The Treasury Department and IRS anticipate issuing regulations under section 414(d) of the Internal Revenue Code (Code) to define the term "governmental plan." This document describes the rules that the Treasury Department and IRS are considering...  

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