Internal Revenue Bulletin:  2009-46 

November 16, 2009 

EMPLOYEE PLANS


REG-159704-03 REG-159704-03

Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Income Security Act of 1974 (ERISA). The proposed amendments would update the eligibility requirements for performing actuarial services for ERISA-covered employee pension benefit plans, including the continuing education requirements, and the standards for performing such actuarial services. The proposed amendments would affect employee pension benefit plans and the actuaries providing actuarial services to those plans.

Notice 2009-86 Notice 2009-86

Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final effective date of the final regulations under section 401(a) of the Code relating to distributions from a pension plan upon attainment of Normal Retirement Age for governmental plans, as described in section 414(d). The regulations were published in the Federal Register as T.D. 9325, 2007-1 C.B. 1386 (72 FR 28604) on May 22, 2007. In Notice 2008-98, the effective date for governmental plans was extended to plan years beginning on or after January 1, 2011. Taking into account this extension, the NRA regulations will be effective for a governmental plan (as defined in § 414(d) of the Code) for plan years beginning on or after January 1, 2013. This notice does not change the effective date of the NRA regulations for a plan that is not a governmental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468.


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