dockets: IRS-2007-0097

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

Data license: Public Domain (U.S. Government data) · Data source: U.S. government sources, plus a few identifier registries; each is listed on the methodology page

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2007-0097 IRS Benefit restrictions for underfunded pension plans Rulemaking 2014-01-10T13:38:50Z 0b0000648028523c Not Assigned The proposed regulations provide guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans. These benefit restrictions apply to accelerated distribution forms, benefits arising as a result of plan amendments, unpredictable contingent event benefits, and new accruals, and apply when a plan is funded below the threshold funding level that applies to the particular benefit. The proposed regulations reflect changes made by the Pension Protection Act of 2006.     ["Pension plan, funding, benefit restrictions"]       CC:TEGE {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["Pension plan, funding, benefit restrictions"], "modifyDate": "2014-01-10T13:38:50Z", "dkAbstract": "The proposed regulations provide guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans. These benefit restrictions apply to accelerated distribution forms, benefits arising as a result of plan amendments, unpredictable contingent event benefits, and new accruals, and apply when a plan is funded below the threshold funding level that applies to the particular benefit. The proposed regulations reflect changes made by the Pension Protection Act of 2006.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Benefit restrictions for underfunded pension plans\r\n", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648028523c"} single_get

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