Table of Contents

• REG-104946-07
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Overview
    • Section 411(a)(13): Special vesting rules for applicable defined benefit plans and applicable definitions
    • Section 411(b)(5): Safe harbor for age discrimination, conversion protection, and market rate of return limitation
    • A. Safe harbor for age discrimination
    • B. Conversion protection
    • C. Market rate of return limitation
    • Pension Equity Plans (PEPs)
    • Section 1107 of PPA ’06 and Code Section 411(d)(6)
    • Effective/Applicability Dates
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• REG-136701-07
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Overview
    • Basic diversification rights
    • Plans subject to section 401(a)(35)
    • Prohibition on restrictions or conditions
    • Proposed Effective Date
    • Special Analyses
    • Comments and Requests for Public Hearing
  • Proposed Amendments to the Regulations
    • Part1—INCOME TAXES
  • Drafting Information
• Announcement 2008-19
• Announcement 2008-20