federal_register: E9-24284

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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
E9-24284 Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans Rule This document contains final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use of certain funding balances maintained for those plans, and regarding benefit restrictions for certain underfunded defined benefit pension plans. These regulations reflect provisions added by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans. 2009-10-15 2009 10 https://www.federalregister.gov/documents/2009/10/15/E9-24284/measurement-of-assets-and-liabilities-for-pension-funding-purposes-benefit-restrictions-for https://www.govinfo.gov/content/pkg/FR-2009-10-15/pdf/E9-24284.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use...  

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