This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Code and contains an appendix that includes a draft notice of proposed rulemaking on which Treasury Department and IRS invite comments.

This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indian tribal government is a governmental plan within the meaning of section 414(d) of the Code and contains an appendix that includes a draft notice of proposed rulemaking on which Treasury Department and IRS invite comments.