Department of the Treasury May 22, 2007 – Federal Register Recent Federal Regulation Documents

Request for Public Comments, New Markets Tax Credit Program
Document Number: E7-9832
Type: Notice
Date: 2007-05-22
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This document invites comments from the public on certain issues regarding how, for purposes of the New Markets Tax Credit (NMTC) Program, the Community Development Financial Institutions (CDFI) Fund should ensure that non-metropolitan counties receive a proportional allocation of Qualified Equity Investments (QEIs). All materials submitted will be available for public inspection and copying.
Distributions From a Pension Plan Upon Attainment of Normal Retirement Age
Document Number: E7-9643
Type: Rule
Date: 2007-05-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under sections 401(a) and 411(d)(6) of the Internal Revenue Code. These regulations provide rules permitting distributions to be made from a pension plan upon the attainment of normal retirement age prior to a participant's severance from employment with the employer maintaining the plan. These regulations provide the public with guidance regarding distributions from qualified pension plans and will affect administrators of, and participants in, such plans.
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