federal_register: 2012-2341

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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
2012-2341 Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans Proposed Rule This document contains proposed regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These proposed regulations would change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simplify the treatment of certain optional forms of benefit that are paid partly in the form of an annuity and partly in a more accelerated form. These regulations would affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans. This document also provides a notice of a public hearing on these proposed regulations. 2012-02-03 2012 2 https://www.federalregister.gov/documents/2012/02/03/2012-2341/modifications-to-minimum-present-value-requirements-for-partial-annuity-distribution-options-under https://www.govinfo.gov/content/pkg/FR-2012-02-03/pdf/2012-2341.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These proposed regulations would change the regulations regarding the minimum present...  

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