federal_register: E8-13788

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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
E8-13788 Accrual Rules for Defined Benefit Plans Proposed Rule This document contains proposed regulations providing guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) of the Internal Revenue Code (Code) in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas. These regulations would affect sponsors, administrators, participants, and beneficiaries of defined benefit plans. This document also provides a notice of a public hearing on these proposed regulations. 2008-06-18 2008 6 https://www.federalregister.gov/documents/2008/06/18/E8-13788/accrual-rules-for-defined-benefit-plans https://www.govinfo.gov/content/pkg/FR-2008-06-18/pdf/E8-13788.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations providing guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) of the Internal Revenue Code (Code) in cases where plan benefits are determined on the basis of... 1545-BH50

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