federal_register: E8-5625

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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
E8-5625 Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual Proposed Rule This document contains proposed regulations that would provide guidance relating to the application of section 4980F of the Internal Revenue Code to a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. These regulations would also reflect certain amendments made to section 4980F by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). These proposed regulations would affect sponsors, administrators, participants, and beneficiaries of pension plans. This document also provides a notice of a public hearing on these proposed regulations. 2008-03-21 2008 3 https://www.federalregister.gov/documents/2008/03/21/E8-5625/notice-requirements-for-certain-pension-plan-amendments-significantly-reducing-the-rate-of-future https://www.govinfo.gov/content/pkg/FR-2008-03-21/pdf/E8-5625.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that would provide guidance relating to the application of section 4980F of the Internal Revenue Code to a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable... 1545-BG48

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