Department of the Treasury March 9, 2012 – Federal Register Recent Federal Regulation Documents

Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
Document Number: 2012-5715
Type: Proposed Rule
Date: 2012-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to the notice of proposed rulemaking and notice of public hearing (REG-110980-10) that was published in the Federal Register on Friday, February 3, 2012 (77 FR 5454), providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans.
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