| Title: Governmental Plans Reasonable Good Faith Interpretation of Required Minimum Distribution Rules |
| Abstract: A governmental plan is treated as having complied with the required minimum distribution rules if the plan applies a reasonable good faith interpretation of section 401(a)(9). |
| Priority: Substantive, Nonsignificant | Agenda Stage of Rulemaking: Final Rule |
| Major: No | Unfunded Mandates: Undetermined |
| CFR Citation: 26 CFR 1.401(a)(9)-1; 26 CFR 1.401(a)(9)-6; 26 CFR 1.403(b)-6
(To search for a specific CFR, visit the
Code of Federal Regulations
)
|
| Legal Authority: 26 USC 7805; 26 USC 401; 26 USC 403 |
| Legal Deadline: None |
| Timetable: |
| |
Action
| |
Date
| |
FR Cite
|
| | NPRM
| | 07/10/2008
| | 73 FR 39630
|
| | NPRM Comment Period End
| | 10/08/2008
| |
|
| | Final Action
| | 06/00/2009
| |
|
|
| Additional Information: REG-142040-07 Drafting attorney: Michael P. Brewer (202) 622-9645 Reviewing attorney: Cathy V. Pastor (202) 622-6090 CC: TEGE |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: No |
| Federalism: No |
Agency Contact: Michael P. Brewer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW Room 4109
Washington
,
DC
20224
Phone:
202 622-9645
FAX:
202 927-1851
E-Mail:
michael.p.brewer@irscounsel.treas.gov
|