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federal_register: 2016-01675

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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
2016-01675 Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements Proposed Rule This document contains proposed regulations that modify the nondiscrimination requirements applicable to certain retirement plans that provide additional benefits to a grandfathered group of employees following certain changes in the coverage of a defined benefit plan or a defined benefit plan formula. The proposed regulations also make certain other changes to the nondiscrimination rules that are not limited to these plans. These regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of tax- qualified retirement plans. 2016-01-29 2016 1 https://www.federalregister.gov/documents/2016/01/29/2016-01675/nondiscrimination-relief-for-closed-defined-benefit-pension-plans-and-additional-changes-to-the https://www.govinfo.gov/content/pkg/FR-2016-01-29/pdf/2016-01675.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that modify the nondiscrimination requirements applicable to certain retirement plans that provide additional benefits to a grandfathered group of employees following certain changes in the coverage of a...  

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