federal_register: 2024-00978
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024-00978 | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | Rule | This document sets forth final regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006 to the prescribed interest rate and mortality table and other guidance, including rules regarding the treatment of preretirement mortality discounts and Social Security level income options. These regulations affect participants, beneficiaries, sponsors, and administrators of defined benefit pension plans. | 2024-01-19 | 2024 | 1 | https://www.federalregister.gov/documents/2024/01/19/2024-00978/update-to-minimum-present-value-requirements-for-defined-benefit-plan-distributions | https://www.govinfo.gov/content/pkg/FR-2024-01-19/pdf/2024-00978.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document sets forth final regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of... |