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

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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.

https://regulations.justia.com/regulations/fedreg/2012/03/09/2012-5715.html