What Changed in Retirement Plan Law

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What changed

Proposed regulations from the Federal Register for the IRS/Treasury, EBSA, PBGC and the Joint Board. Proposed rules generally cannot be relied on unless the preamble says so.

Open for comment (0)

No proposed rules are currently open for comment.

Pending or finalized (300)

Proposed	Rule	Comments due	Status
Jul 23, 2026	Electronic Disclosure by Group Health Plans Under ERISA DOL · 91 FR 46602 · RIN 1210-AC35 Affects: 29 C.F.R. § 2520.104b-1, 29 C.F.R. § 2520.104b-31, ERISA § 733 (29 U.S.C. § 1191b), ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Sep 21, 2026	Comments closed — awaiting final rule
Jul 21, 2026	Penalties for Failure To Provide Certain Notices or Other Material Information PBGC · 91 FR 45739 · RIN 1212-AB50 Affects: ERISA § 4071 (29 U.S.C. § 1371), ERISA § 4302 (29 U.S.C. § 1452), ERISA § 4062 (29 U.S.C. § 1362), ERISA § 4063 (29 U.S.C. § 1363) Regulations.gov · Federal Register	Sep 21, 2026	Comments closed — awaiting final rule
Jul 6, 2026	Improvements to Rules on Recoupment of Benefit Overpayments PBGC · 91 FR 40954 · RIN 1212-AB47 Affects: 29 C.F.R. § 4022.81, ERISA § 206 (29 U.S.C. § 1056), 29 C.F.R. § 4022.82, ERISA § 4022 (29 U.S.C. § 1322), 29 C.F.R. § 4022.83 Regulations.gov · Federal Register	Sep 4, 2026	Comments closed — awaiting final rule
Jun 16, 2026	Technical Amendments: Special Financial Assistance PBGC · 91 FR 36100 · RIN 1212-AB61 Affects: 29 C.F.R. § 4262.14, ERISA § 4211 (29 U.S.C. § 1391), 29 C.F.R. § 4262.16, ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Aug 17, 2026	Comments closed — awaiting final rule
May 13, 2026	Excepted Fertility Benefits IRS · 91 FR 27140 · RIN 0938-AV94 Affects: Treas. Reg. § 54.9831-1, ERISA § 733 (29 U.S.C. § 1191b) Regulations.gov · Federal Register	Jul 13, 2026	Comments closed — awaiting final rule
Mar 31, 2026	Fiduciary Duties in Selecting Designated Investment Alternatives DOL · 91 FR 16088 · RIN 1210-AC38 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Jun 1, 2026	Comments closed — awaiting final rule
Feb 25, 2026	Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors DOL · 91 FR 9213 · RIN 1210-AC27 Affects: ERISA § 105 (29 U.S.C. § 1025) Regulations.gov · Federal Register	Apr 27, 2026	Comments closed — awaiting final rule
Mar 2, 2026	Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure; Extension of Comment Period DOL · 91 FR 10033 · RIN 1210-AB37 Affects: ERISA § 408 (29 U.S.C. § 1108) Regulations.gov · Federal Register	Apr 15, 2026	Comments closed — awaiting final rule
Jan 30, 2026	Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure DOL · 91 FR 4348 · RIN 1210-AB37 Regulations.gov · Federal Register	Mar 31, 2026	Comments closed — awaiting final rule
Mar 12, 2026	Guidance on Tax-Exempt Refunding Bonds IRS · 91 FR 12118 · RIN 1545-BQ20 Regulations.gov · Federal Register	Mar 11, 2026	Comments closed — awaiting final rule
Feb 25, 2026	Private Health Insurance; Transparency in Coverage; Extension of Comment Period IRS · 91 FR 9212 · RIN 0938-AV64 Regulations.gov · Federal Register	Mar 2, 2026	Finalized: 91 FR 33900 (Jun 4, 2026)
Dec 23, 2025	Transparency in Coverage IRS · 90 FR 60432 · RIN 0938-AV64 Affects: ERISA § 719 (29 U.S.C. § 1185h) Regulations.gov · Federal Register	Feb 23, 2026	Finalized: 91 FR 33900 (Jun 4, 2026)
Jul 29, 2025	Pooled Employer Plans: Big Plans for Small Businesses DOL · 90 FR 35646 · RIN 1210-AC10 Affects: ERISA § 412 (29 U.S.C. § 1112), ERISA § 3 (29 U.S.C. § 1002), ERISA § 403 (29 U.S.C. § 1103) Regulations.gov · Federal Register	Sep 29, 2025	Comments closed — awaiting final rule
Jun 2, 2025	Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRS · 90 FR 23303 · RIN 0938-AV64 Regulations.gov · Federal Register	Jul 2, 2025	Finalized: 91 FR 63748 (Oct 6, 2026)
Jan 21, 2025	Miscellaneous Corrections, Clarifications, and Improvements PBGC · 90 FR 6894 · RIN 1212-AB51 Affects: ERISA § 4002 (29 U.S.C. § 1302), ERISA § 303 (29 U.S.C. § 1083), 29 C.F.R. § 4041.25, 29 C.F.R. § 4006.5, I.R.C. § 430 Regulations.gov · Federal Register	Mar 24, 2025	Finalized: 90 FR 39320 (Aug 15, 2025)
Jan 14, 2025	Automatic Enrollment Requirements Under Section 414A IRS · 90 FR 3092 · RIN 1545-BR08 Affects: I.R.C. § 414A Regulations.gov · Federal Register	Mar 17, 2025	Comments closed — awaiting final rule
Jan 13, 2025	Catch-Up Contributions IRS · 90 FR 2645 · RIN 1545-BR11 Affects: I.R.C. § 414, I.R.C. § 401, Treas. Reg. § 1.414(v)-2, Treas. Reg. § 1.414(v)-1, Treas. Reg. § 1.401(k)-1 Regulations.gov · Federal Register	Mar 14, 2025	Finalized: 90 FR 44527 (Sep 16, 2025)
Dec 26, 2024	Regulations Governing Practice Before the Internal Revenue Service IRS · 89 FR 104915 · RIN 1545-BQ12 Affects: Circular 230 § 10.0, I.R.C. § 6701 Regulations.gov · Federal Register	Feb 24, 2025	Comments closed — awaiting final rule
Oct 28, 2024	Enhancing Coverage of Preventive Services Under the Affordable Care Act IRS · 89 FR 85750 · RIN 0938-AV57 Affects: Treas. Reg. § 54.9815-2713 Regulations.gov · Federal Register	Dec 27, 2024	Comments closed — awaiting final rule
Oct 25, 2024	Energy Efficient Home Improvement Credit IRS · 89 FR 85099 · RIN 1545-BR27 Regulations.gov · Federal Register	Dec 24, 2024	Comments closed — awaiting final rule
Oct 22, 2024	Privacy Act Regulation; Exemption for Legal Case Management Records PBGC · 89 FR 84314 · RIN 1212-AB59 Affects: 29 C.F.R. § 4902.13 Regulations.gov · Federal Register	Nov 21, 2024	Finalized: 89 FR 96531 (Dec 5, 2024)
Jul 19, 2024	Required Minimum Distributions+ IRS · 89 FR 58644 · RIN 1545-BQ66 Affects: I.R.C. § 403 Regulations.gov · Federal Register	Sep 17, 2024	Comments closed — awaiting final rule
Mar 25, 2024	Charitable Remainder Annuity Trust Listed Transaction IRS · 89 FR 20569 · RIN 1545-BQ58 Regulations.gov · Federal Register	May 24, 2024	Finalized: 91 FR 42353 (Jul 9, 2026)
Apr 3, 2024	Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRS · 89 FR 22971 · RIN 1210-AC09 Regulations.gov · Federal Register	May 22, 2024	Comments closed — awaiting final rule
Jan 23, 2024	Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRS · 89 FR 4215 · RIN 1210-AC09 Regulations.gov · Federal Register	Apr 22, 2024	Comments closed — awaiting final rule
Mar 14, 2024	Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries JBEA · 89 FR 18579 · RIN 1545-BQ30 Affects: 20 C.F.R. § 901.11 Regulations.gov · Federal Register	Apr 15, 2024	Finalized: 90 FR 40231 (Aug 19, 2025)
Jan 29, 2024	Automatic Portability Transaction Regulations DOL · 89 FR 5624 · RIN 1210-AC21 Affects: I.R.C. § 4975, ERISA § 102 (29 U.S.C. § 1022) Regulations.gov · Federal Register	Mar 29, 2024	Comments closed — awaiting final rule
Dec 20, 2023	Definition of “Employer”-Association Health Plans DOL · 88 FR 87968 · RIN 1210-AC16 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Feb 20, 2024	Finalized: 89 FR 34106 (Apr 30, 2024)
Nov 14, 2023	Income and Currency Gain or Loss With Respect to a Qualified Business Unit IRS · 88 FR 78134 · RIN 1545-BO07 Regulations.gov · Federal Register	Feb 12, 2024	Finalized: 89 FR 100138 (Dec 11, 2024)
Jan 22, 2024	Federal Independent Dispute Resolution Operations; Reopening of Comment Period IRS · 89 FR 3896 · RIN 0938-AV15 Regulations.gov · Federal Register	Feb 5, 2024	Finalized: 91 FR 33900 (Jun 4, 2026)
Nov 27, 2023	Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRS · 88 FR 82796 · RIN 1545-BQ70 Affects: I.R.C. § 401 Regulations.gov · Federal Register	Jan 26, 2024	Comments closed — awaiting final rule
Nov 3, 2023	Retirement Security Rule: Definition of an Investment Advice Fiduciary DOL · 88 FR 75890 · RIN 1210-AC02 Regulations.gov · Federal Register	Jan 2, 2024	Finalized: 89 FR 32122 (Apr 25, 2024)
Nov 3, 2023	Federal Independent Dispute Resolution Operations IRS · 88 FR 75744 · RIN 0938-AV15 Affects: Treas. Reg. § 54.9816-8, Treas. Reg. § 54.9816-8T Regulations.gov · Federal Register	Jan 2, 2024	Finalized: 91 FR 33900 (Jun 4, 2026)
Nov 3, 2023	Proposed Amendment to Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, and 86-128 DOL · 88 FR 76032 Affects: ERISA § 3 (29 U.S.C. § 1002), ERISA § 408 (29 U.S.C. § 1108), I.R.C. § 4975, ERISA § 406 (29 U.S.C. § 1106) Federal Register	Jan 2, 2024	Comments closed — awaiting final rule
Nov 3, 2023	Proposed Amendment to Prohibited Transaction Exemption 84-24 DOL · 88 FR 76004 Affects: I.R.C. § 4975, ERISA § 4 (29 U.S.C. § 1003), ERISA § 3 (29 U.S.C. § 1002), ERISA § 406 (29 U.S.C. § 1106), ERISA § 408 (29 U.S.C. § 1108) Federal Register	Jan 2, 2024	Comments closed — awaiting final rule
Nov 3, 2023	Proposed Amendment to Prohibited Transaction Exemption 2020-02 DOL · 88 FR 75979 Affects: I.R.C. § 4975, ERISA § 3 (29 U.S.C. § 1002), ERISA § 408 (29 U.S.C. § 1108), ERISA § 406 (29 U.S.C. § 1106) Federal Register	Jan 2, 2024	Comments closed — awaiting final rule
Nov 20, 2023	Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations IRS · 88 FR 80910 · RIN 1545-BQ90 Regulations.gov · Federal Register	Dec 20, 2023	Finalized: 89 FR 54284 (Jun 28, 2024)
Oct 4, 2023	Request for Information; Coverage of Over-the-Counter Preventive Services IRS · 88 FR 68519 · RIN 0938-ZB81 Affects: Treas. Reg. § 54.9815-2713 Regulations.gov · Federal Register	Dec 4, 2023	Comments closed — awaiting final rule
Oct 31, 2023	Disclosure of Records IRS · 88 FR 74386 · RIN 1530-AA28 Regulations.gov · Federal Register	Nov 30, 2023	Finalized: 89 FR 102735 (Dec 18, 2024)
Nov 20, 2023	Hearing on Retirement Security Rule: Definition of an Investment Advice Fiduciary and Associated Prohibited Transaction Exemption Amendments DOL · 88 FR 80648 · RIN 1210-AC02 Regulations.gov · Federal Register	Nov 29, 2023	Finalized: 89 FR 32122 (Apr 25, 2024)
Apr 11, 2024	Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction IRS · 89 FR 25550 · RIN 1545-BQ62 Regulations.gov · Federal Register	Oct 30, 2023	Comments closed — awaiting final rule
Oct 27, 2023	Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction IRS · 88 FR 73807 · RIN 1545-BQ54 Regulations.gov · Federal Register	Oct 30, 2023	Comments closed — awaiting final rule
Aug 30, 2023	Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements IRS · 88 FR 60018 · RIN 1545-BQ54 Regulations.gov · Federal Register	Oct 30, 2023	Comments closed — awaiting final rule
Sep 26, 2023	Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges IRS · 88 FR 65888 · RIN 0938-AV39 Affects: Treas. Reg. § 54.9816-8T, Treas. Reg. § 54.9816-8 Regulations.gov · Federal Register	Oct 26, 2023	Finalized: 88 FR 88494 (Dec 21, 2023)
Sep 28, 2023	Requirements Related to the Mental Health Parity and Addiction Equity Act; Extension of Comment Period IRS · 88 FR 66728 · RIN 0938-AU93 Regulations.gov · Federal Register	Oct 17, 2023	Finalized: 89 FR 77586 (Sep 23, 2024)
Aug 18, 2023	Valuation Assumptions and Methods PBGC · 88 FR 56563 · RIN 1212-AA55 Affects: 29 C.F.R. § 4044.58, 29 C.F.R. § 4044.54, ERISA § 4002 (29 U.S.C. § 1302), 29 C.F.R. § 4044.53 Regulations.gov · Federal Register	Oct 17, 2023	Finalized: 89 FR 48291 (Jun 6, 2024)
Aug 11, 2023	Request for Information-SECURE 2.0 Reporting and Disclosure DOL · 88 FR 54511 · RIN 1210-AC23 Affects: ERISA § 113 (29 U.S.C. § 1032), ERISA § 101 (29 U.S.C. § 1021), ERISA § 105 (29 U.S.C. § 1025) Regulations.gov · Federal Register	Oct 10, 2023	Comments closed — awaiting final rule
Aug 3, 2023	Requirements Related to the Mental Health Parity and Addiction Equity Act IRS · 88 FR 51552 · RIN 0938-AU93 Affects: Treas. Reg. § 54.9812-1, Treas. Reg. § 54.9812-2 Regulations.gov · Federal Register	Oct 2, 2023	Finalized: 89 FR 77586 (Sep 23, 2024)
Jul 12, 2023	Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance IRS · 88 FR 44596 · RIN 0938-AU67 Affects: Treas. Reg. § 54.9831-1 Regulations.gov · Federal Register	Sep 11, 2023	Finalized: 89 FR 23338 (Apr 3, 2024)
Jun 23, 2023	Corporate Bond Yield Curve for Determining Present Value IRS · 88 FR 41047 · RIN 1545-BQ57 Affects: I.R.C. § 430, Treas. Reg. § 1.430(h)(2)-1, I.R.C. § 417 Regulations.gov · Federal Register	Aug 22, 2023	Finalized: 89 FR 2127 (Jan 12, 2024)
Jun 21, 2023	Quality Control Standards for Automated Valuation Models IRS · 88 FR 40638 · RIN 1557-AD87 Regulations.gov · Federal Register	Aug 21, 2023	Finalized: 89 FR 64538 (Aug 7, 2024)
Jun 7, 2023	Malta Personal Retirement Scheme Listed Transaction IRS · 88 FR 37186 · RIN 1545-BQ61 Regulations.gov · Federal Register	Aug 7, 2023	Comments closed — awaiting final rule
Feb 27, 2023	Use of Forfeitures in Qualified Retirement Plans IRS · 88 FR 12282 · RIN 1545-BO98 Affects: Treas. Reg. § 1.401-7, I.R.C. § 401, Treas. Reg. § 1.401-1, I.R.C. § 431, I.R.C. § 430 Regulations.gov · Federal Register	May 30, 2023	Comments closed — awaiting final rule
Mar 23, 2023	Reopening Comment Period for the Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) DOL · 88 FR 17466 Federal Register	Apr 6, 2023	Comments closed — awaiting final rule
Feb 2, 2023	Coverage of Certain Preventive Services Under the Affordable Care Act IRS · 88 FR 7236 · RIN 0938-AU94 Affects: Treas. Reg. § 54.9815-2713A Regulations.gov · Federal Register	Apr 3, 2023	Comments closed — awaiting final rule
Dec 30, 2022	Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRS · 87 FR 80501 · RIN 1545-BQ50 Affects: Treas. Reg. § 1.401(a)-21, I.R.C. § 417, I.R.C. § 101 Regulations.gov · Federal Register	Mar 30, 2023	Comments closed — awaiting final rule
Dec 29, 2022	Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities IRS · 87 FR 80097 · RIN 1545-BQ36 Regulations.gov · Federal Register	Feb 27, 2023	Finalized: 89 FR 31618 (Apr 25, 2024)
Nov 21, 2022	Voluntary Fiduciary Correction Program DOL · 87 FR 71164 · RIN 1210-AB64 Affects: ERISA § 3 (29 U.S.C. § 1002), 29 C.F.R. § 2510.3-102, ERISA § 4 (29 U.S.C. § 1003), ERISA § 502 (29 U.S.C. § 1132) Regulations.gov · Federal Register	Jan 20, 2023	Finalized: 90 FR 4192 (Jan 15, 2025)
Nov 21, 2022	Prohibited Transaction Exemption (PTE) 2002-51 To Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program DOL · 87 FR 70753 · RIN 1210-ZA23 Affects: I.R.C. § 4975 Regulations.gov · Federal Register	Jan 20, 2023	Finalized: 90 FR 3667 (Jan 15, 2025)
Nov 9, 2022	User Fees Relating to Enrolled Actuaries; Correction IRS · 87 FR 67611 · RIN 1545-BQ26 Regulations.gov · Federal Register	Dec 19, 2022	Finalized: 88 FR 72366 (Oct 20, 2023)
Nov 10, 2022	Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGC · 87 FR 67853 · RIN 1212-AB54 Affects: ERISA § 4213 (29 U.S.C. § 1393) Regulations.gov · Federal Register	Dec 13, 2022	Comments closed — awaiting final rule
Oct 5, 2022	User Fees Relating to Enrolled Actuaries IRS · 87 FR 60357 · RIN 1545-BQ26 Affects: Circular 230 § 10.3, 20 C.F.R. § 901.11, 20 C.F.R. § 901.12 Regulations.gov · Federal Register	Dec 5, 2022	Finalized: 88 FR 72366 (Oct 20, 2023)
Feb 14, 2023	Amendment and Restatement of Voluntary Fiduciary Correction Program DOL · 88 FR 9408 · RIN 1210-AB64 Affects: ERISA § 305 (29 U.S.C. § 1085) Regulations.gov · Federal Register	Nov 21, 2022	Finalized: 90 FR 4192 (Jan 15, 2025)
Oct 14, 2022	Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGC · 87 FR 62316 · RIN 1212-AB54 Affects: ERISA § 4213 (29 U.S.C. § 1393), ERISA § 304 (29 U.S.C. § 1084) Regulations.gov · Federal Register	Nov 14, 2022	Comments closed — awaiting final rule
Oct 17, 2022	Posting of Hearing Transcript Regarding Proposed Amendment to Exemption Procedures Regulation and Closing of Reopened Comment Period DOL · 87 FR 62751 · RIN 1210-AC05 Regulations.gov · Federal Register	Oct 28, 2022	Finalized: 89 FR 4662 (Jan 24, 2024)
Sep 16, 2022	Initial Regulatory Flexibility Analysis for Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) DOL · 87 FR 56912 Affects: ERISA § 104 (29 U.S.C. § 1024) Federal Register	Oct 11, 2022	Comments closed — awaiting final rule
Jul 27, 2022	Proposed Amendment to Prohibited Transaction Class Exemption 84-14 (the QPAM Exemption) DOL · 87 FR 45204 Affects: ERISA § 408 (29 U.S.C. § 1108), I.R.C. § 4975, ERISA § 406 (29 U.S.C. § 1106), ERISA § 411 (29 U.S.C. § 1111), ERISA § 3 (29 U.S.C. § 1002) Federal Register	Sep 26, 2022	Comments closed — awaiting final rule
Aug 22, 2022	Reopening of Comment Period and Hearing Regarding Proposed Amendment to Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications DOL · 87 FR 51299 · RIN 1210-AC05 Regulations.gov · Federal Register	Sep 15, 2022	Finalized: 89 FR 4662 (Jan 24, 2024)
Jun 6, 2022	Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests; Correction IRS · 87 FR 34223 · RIN 1545-BP00 Regulations.gov · Federal Register	Jul 5, 2022	Finalized: 88 FR 37424 (Jun 7, 2023)
May 5, 2022	Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests IRS · 87 FR 26806 · RIN 1545-BP00 Regulations.gov · Federal Register	Jul 5, 2022	Finalized: 88 FR 37424 (Jun 7, 2023)
Apr 28, 2022	Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRS · 87 FR 25161 · RIN 1545-BQ14 Affects: I.R.C. § 430, I.R.C. § 417, Treas. Reg. § 1.430(h)(3)-1, Treas. Reg. § 1.430(h)(3)-2, I.R.C. § 433 Regulations.gov · Federal Register	Jun 9, 2022	Finalized: 88 FR 72357 (Oct 20, 2023)
Apr 12, 2022	Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications DOL · 87 FR 21600 · RIN 1210-AC05 Regulations.gov · Federal Register	May 29, 2022	Finalized: 89 FR 4662 (Jan 24, 2024)
May 20, 2022	Required Minimum Distributions; Correction IRS · 87 FR 30845 · RIN 1545-BP82 Affects: I.R.C. § 403 Regulations.gov · Federal Register	May 25, 2022	Finalized: 89 FR 58886 (Jul 19, 2024)
Mar 21, 2022	Required Minimum Distributions; Correction IRS · 87 FR 15907 · RIN 1545-BP82 Affects: I.R.C. § 403 Regulations.gov · Federal Register	May 25, 2022	Finalized: 89 FR 58886 (Jul 19, 2024)
Feb 24, 2022	Required Minimum Distributions IRS · 87 FR 10504 · RIN 1545-BP82 Affects: I.R.C. § 403 Regulations.gov · Federal Register	May 25, 2022	Finalized: 89 FR 58886 (Jul 19, 2024)
Mar 1, 2022	User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRS · 87 FR 11366 · RIN 1545-BQ17 Affects: Circular 230 § 10.0, Circular 230 § 10.6 Regulations.gov · Federal Register	May 11, 2022	Finalized: 87 FR 58968 (Sep 29, 2022)
Mar 15, 2022	Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications DOL · 87 FR 14722 · RIN 1210-ACO5 Affects: ERISA § 408 (29 U.S.C. § 1108), I.R.C. § 4975, 29 C.F.R. § 2570.34, 29 C.F.R. § 2570.38, ERISA § 406 (29 U.S.C. § 1106) Regulations.gov · Federal Register	Apr 14, 2022	Comments closed — awaiting final rule
Nov 23, 2021	Prescription Drug and Health Care Spending IRS · 86 FR 66495 · RIN 1545-BQ27 Regulations.gov · Federal Register	Jan 24, 2022	Comments closed — awaiting final rule
Oct 14, 2021	Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights DOL · 86 FR 57272 · RIN 1210-AC03 Affects: 29 C.F.R. § 2550.404a-1, ERISA § 404 (29 U.S.C. § 1104), ERISA § 403 (29 U.S.C. § 1103), ERISA § 402 (29 U.S.C. § 1102), ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Dec 13, 2021	Finalized: 87 FR 73822 (Dec 1, 2022)
Oct 7, 2021	Requirements Related to Surprise Billing; Part II IRS · 86 FR 55756 · RIN 1545-BQ02 Affects: Treas. Reg. § 54.9816-8, Treas. Reg. § 54.9815-2719 Regulations.gov · Federal Register	Dec 6, 2021	Finalized: 87 FR 52618 (Aug 26, 2022)
Sep 29, 2021	User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination IRS · 86 FR 53893 · RIN 1545-BQ06 Affects: Circular 230 § 10.0, Circular 230 § 10.4 Regulations.gov · Federal Register	Nov 15, 2021	Finalized: 87 FR 11295 (Mar 1, 2022)
Sep 15, 2021	Proposed Revision of Annual Information Return/Reports DOL · 86 FR 51488 · RIN 1210-AB97 Affects: ERISA § 103 (29 U.S.C. § 1023), ERISA § 401 (29 U.S.C. § 1101), ERISA § 104 (29 U.S.C. § 1024), ERISA § 403 (29 U.S.C. § 1103), ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Nov 1, 2021	Finalized: 86 FR 73976 (Dec 29, 2021)
Sep 15, 2021	Annual Reporting and Disclosure DOL · 86 FR 51284 · RIN 1210-AB97 Affects: 29 C.F.R. § 2520.104-51, 29 C.F.R. § 2520.103-14, 29 C.F.R. § 2520.103-1, ERISA § 3 (29 U.S.C. § 1002), ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Nov 1, 2021	Finalized: 86 FR 73976 (Dec 29, 2021)
Sep 16, 2021	Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement IRS · 86 FR 51730 · RIN 0938-AU61 Regulations.gov · Federal Register	Oct 18, 2021	Comments closed — awaiting final rule
Jul 23, 2021	Electronic-Filing Requirements for Specified Returns and Other Documents IRS · 86 FR 39910 · RIN 1545-BN36 Regulations.gov · Federal Register	Sep 21, 2021	Finalized: 88 FR 11754 (Feb 23, 2023)
Jul 13, 2021	Requirements Related to Surprise Billing; Part I IRS · 86 FR 36870 · RIN 1545-BQ01 Affects: Treas. Reg. § 54.9801-2, Treas. Reg. § 54.9801-1, Treas. Reg. § 54.9815-2719A Regulations.gov · Federal Register	Sep 13, 2021	Finalized: 87 FR 52618 (Aug 26, 2022)
Jun 23, 2021	Request for Information Regarding Reporting on Pharmacy Benefits and Prescription Drug Costs IRS · 86 FR 32813 · RIN 0938-AU66 Regulations.gov · Federal Register	Jul 23, 2021	Finalized: 86 FR 66662 (Nov 23, 2021)
Nov 6, 2020	Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency IRS · 85 FR 71016 · RIN 1545-BP97 Regulations.gov · Federal Register	Jan 4, 2021	Finalized: 85 FR 71142 (Nov 6, 2020)
Oct 13, 2020	Examination and Copying of PBGC Records PBGC · 85 FR 64425 · RIN 1212-AB44 Affects: 29 C.F.R. § 4901.32, 29 C.F.R. § 4901.31 Regulations.gov · Federal Register	Dec 14, 2020	Finalized: 87 FR 43991 (Jul 25, 2022)
Sep 4, 2020	Fiduciary Duties Regarding Proxy Voting and Shareholder Rights DOL · 85 FR 55219 · RIN 1210-AB91 Affects: ERISA § 403 (29 U.S.C. § 1103), 29 C.F.R. § 2550.404a-1, ERISA § 505 (29 U.S.C. § 1135), ERISA § 404 (29 U.S.C. § 1104), ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Oct 5, 2020	Finalized: 85 FR 81658 (Dec 16, 2020)
Aug 20, 2020	Rollover Rules for Qualified Plan Loan Offset Amounts IRS · 85 FR 51369 · RIN 1545-BP46 Affects: I.R.C. § 402 Regulations.gov · Federal Register	Oct 5, 2020	Finalized: 86 FR 464 (Jan 6, 2021)
Sep 1, 2020	Registration Requirements for Pooled Plan Providers DOL · 85 FR 54288 · RIN 1210-AB94 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Oct 1, 2020	Finalized: 85 FR 72934 (Nov 16, 2020)
Jul 15, 2020	Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage IRS · 85 FR 42782 · RIN 0938-AT49 Affects: Treas. Reg. § 54.9815-1251 Regulations.gov · Federal Register	Aug 14, 2020	Finalized: 85 FR 81097 (Dec 15, 2020)
Jul 7, 2020	Improving Investment Advice for Workers & Retirees DOL · 85 FR 40834 Affects: ERISA § 4 (29 U.S.C. § 1003), ERISA § 408 (29 U.S.C. § 1108), I.R.C. § 4975, ERISA § 3 (29 U.S.C. § 1002), ERISA § 406 (29 U.S.C. § 1106) Federal Register	Aug 6, 2020	Comments closed — awaiting final rule
Jun 30, 2020	Financial Factors in Selecting Plan Investments DOL · 85 FR 39113 · RIN 1210-AB95 Affects: ERISA § 404 (29 U.S.C. § 1104), ERISA § 403 (29 U.S.C. § 1103), 29 C.F.R. § 2550.404a-1, ERISA § 3 (29 U.S.C. § 1002), ERISA § 402 (29 U.S.C. § 1102) Regulations.gov · Federal Register	Jul 30, 2020	Finalized: 85 FR 72846 (Nov 13, 2020)
Apr 24, 2020	Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRS · 85 FR 23172 · RIN 1545-BO79 Regulations.gov · Federal Register	Jun 23, 2020	Finalized: 85 FR 77952 (Dec 2, 2020)
Nov 27, 2019	Transparency in Coverage IRS · 84 FR 65464 · RIN 0938-AU04 Regulations.gov · Federal Register	Jan 14, 2020	Finalized: 85 FR 72158 (Nov 12, 2020)
Nov 8, 2019	Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions IRS · 84 FR 60812 · RIN 1545-BP11 Affects: Treas. Reg. § 1.401(a)(9)-9, Treas. Reg. § 1.401(a)(9)-5, I.R.C. § 401, Treas. Reg. § 1.401(a)(9)-6, I.R.C. § 403 Regulations.gov · Federal Register	Jan 7, 2020	Finalized: 85 FR 72472 (Nov 12, 2020)
Sep 30, 2019	Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare IRS · 84 FR 51471 · RIN 1545-BP17 Affects: Treas. Reg. § 54.9802-4 Regulations.gov · Federal Register	Dec 30, 2019	Comments closed — awaiting final rule
Oct 4, 2019	Administrative Review of Agency Decisions PBGC · 84 FR 53084 · RIN 1212-AB35 Affects: 29 C.F.R. § 4003.33, ERISA § 4044 (29 U.S.C. § 1344), 29 C.F.R. § 4003.1, 29 C.F.R. § 4003.57, 29 C.F.R. § 4003.22 Regulations.gov · Federal Register	Dec 3, 2019	Finalized: 85 FR 10279 (Feb 24, 2020)
Sep 30, 2019	Benefit Payments and Allocation of Assets PBGC · 84 FR 51494 · RIN 1212-AB27 Affects: ERISA § 203 (29 U.S.C. § 1053), ERISA § 4044 (29 U.S.C. § 1344), 29 C.F.R. § 4022.9, 29 C.F.R. § 4022.7, ERISA § 4022 (29 U.S.C. § 1322) Regulations.gov · Federal Register	Nov 29, 2019	Finalized: 88 FR 44045 (Jul 11, 2023)
Sep 30, 2019	Lump Sum Payment Assumptions PBGC · 84 FR 51490 · RIN 1212-AB41 Affects: I.R.C. § 417, ERISA § 205 (29 U.S.C. § 1055), 29 C.F.R. § 4022.7 Regulations.gov · Federal Register	Nov 29, 2019	Finalized: 85 FR 55587 (Sep 9, 2020)
Oct 23, 2019	Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA DOL · 84 FR 56894 · RIN 1210-AB90 Affects: 29 C.F.R. § 2520.104b-31, Treas. Reg. § 1.401(a)-21, 29 C.F.R. § 2520.104b-1, ERISA § 101 (29 U.S.C. § 1021), ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Nov 22, 2019	Finalized: 85 FR 31884 (May 27, 2020)
Jul 31, 2019	"Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act DOL · 84 FR 37545 · RIN 1210-AB92 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Oct 29, 2019	Comments closed — awaiting final rule
May 31, 2019	Withholding on Certain Distributions Under Section 3405(a) and (b) IRS · 84 FR 25209 · RIN 1545-BN52 Affects: I.R.C. § 3405 Regulations.gov · Federal Register	Aug 29, 2019	Finalized: 89 FR 84079 (Oct 21, 2024)
Jun 27, 2019	Miscellaneous Corrections, Clarifications, and Improvements PBGC · 84 FR 30666 · RIN 1212-AB34 Affects: 29 C.F.R. § 4043.23, 29 C.F.R. § 4043.30, 29 C.F.R. § 4006.5, I.R.C. § 430, ERISA § 303 (29 U.S.C. § 1083) Regulations.gov · Federal Register	Aug 26, 2019	Finalized: 85 FR 6046 (Feb 4, 2020)
May 24, 2019	Changes to Applicability Thresholds for Regulatory Capital Requirements for Certain U.S. Subsidiaries of Foreign Banking Organizations and Application of Liquidity Requirements to Foreign Banking Organizations, Certain U.S. Depository Institution Holding Companies, and Certain Depository Institution Subsidiaries IRS · 84 FR 24296 · RIN 1557-AE63 Regulations.gov · Federal Register	Jun 21, 2019	Finalized: 84 FR 59230 (Nov 1, 2019)
Apr 8, 2019	Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Intermediate Holding Companies, and Global Systemically Important Foreign Banking Organizations IRS · 84 FR 13814 · RIN 1557-AE38 Regulations.gov · Federal Register	Jun 7, 2019	Finalized: 86 FR 708 (Jan 6, 2021)
Feb 6, 2019	Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGC · 84 FR 2075 · RIN 1212-AB36 Affects: ERISA § 4211 (29 U.S.C. § 1391), 29 C.F.R. § 4211.4, 29 C.F.R. § 4211.14, ERISA § 4219 (29 U.S.C. § 1399), ERISA § 305 (29 U.S.C. § 1085) Regulations.gov · Federal Register	Apr 8, 2019	Finalized: 86 FR 1256 (Jan 8, 2021)
Feb 25, 2019	Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage IRS · 84 FR 5969 Federal Register	Mar 27, 2019	Comments closed — awaiting final rule
Dec 31, 2018	Reissuance of State or Local Bonds IRS · 83 FR 67701 · RIN 1545-BI22 Regulations.gov · Federal Register	Mar 1, 2019	Finalized: 89 FR 106315 (Dec 30, 2024)
Dec 7, 2018	Real Estate Appraisals IRS · 83 FR 63110 · RIN 1557-AE57 Regulations.gov · Federal Register	Feb 5, 2019	Finalized: 84 FR 53579 (Oct 8, 2019)
Dec 21, 2018	Proposed Changes to Applicability Thresholds for Regulatory Capital and Liquidity Requirements IRS · 83 FR 66024 · RIN 1557-AE56 Regulations.gov · Federal Register	Jan 22, 2019	Finalized: 84 FR 59230 (Nov 1, 2019)
Nov 19, 2018	User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRS · 83 FR 58202 · RIN 1545-BO38 Affects: Circular 230 § 10.0, Circular 230 § 10.6 Regulations.gov · Federal Register	Jan 18, 2019	Finalized: 84 FR 20801 (May 13, 2019)
Oct 29, 2018	Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRS · 83 FR 54420 · RIN 0938-AT90 Regulations.gov · Federal Register	Dec 28, 2018	Finalized: 84 FR 28888 (Jun 20, 2019)
Oct 23, 2018	Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans DOL · 83 FR 53534 · RIN 1210-AB88 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Dec 24, 2018	Finalized: 84 FR 37508 (Jul 31, 2019)
Jul 16, 2018	Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGC · 83 FR 32815 · RIN 1212-AB38 Affects: 29 C.F.R. § 4245.3, 29 C.F.R. § 4281.45, 29 C.F.R. § 4281.43, 29 C.F.R. § 4245.5 Regulations.gov · Federal Register	Sep 14, 2018	Finalized: 84 FR 18715 (May 2, 2019)
Jun 20, 2018	Regulations for the Gulf Coast Restoration Trust Fund IRS · 83 FR 28563 · RIN 1505-AC55 Regulations.gov · Federal Register	Jul 20, 2018	Finalized: 84 FR 12929 (Apr 3, 2019)
Mar 7, 2018	Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGC · 83 FR 9716 · RIN 1212-AB24 Affects: ERISA § 4041 (29 U.S.C. § 1341) Regulations.gov · Federal Register	May 7, 2018	Finalized: 83 FR 49799 (Oct 3, 2018)
Feb 21, 2018	Short-Term, Limited-Duration Insurance IRS · 83 FR 7437 · RIN 0938-AT48 Affects: Treas. Reg. § 54.9833-1 Regulations.gov · Federal Register	Apr 23, 2018	Finalized: 83 FR 38212 (Aug 3, 2018)
Jan 5, 2018	Definition of “Employer” Under Section 3(5) of ERISA-Association Health Plans DOL · 83 FR 614 · RIN 1210-AB85 Affects: ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Mar 6, 2018	Finalized: 83 FR 28912 (Jun 21, 2018)
Oct 12, 2017	Claims Procedure for Plans Providing Disability Benefits; Extension of Applicability Date DOL · 82 FR 47409 · RIN 1210-AB39 Affects: 29 C.F.R. § 2560.503-1, ERISA § 503 (29 U.S.C. § 1133), ERISA § 502 (29 U.S.C. § 1132) Regulations.gov · Federal Register	Oct 27, 2017	Finalized: 82 FR 56560 (Nov 29, 2017)
Aug 31, 2017	Extension of Transition Period and Delay of Applicability Dates; Best Interest Contract Exemption (PTE 2016-01); Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs (PTE 2016-02); Prohibited Transaction Exemption 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Consultants, Insurance Companies, and Investment Company Principal Underwriters (PTE 84-24) DOL · 82 FR 41365 Affects: ERISA § 3 (29 U.S.C. § 1002), I.R.C. § 4975 Federal Register	Sep 15, 2017	Comments closed — awaiting final rule
Jul 26, 2017	Regulatory Planning and Review of Existing Regulations PBGC · 82 FR 34619 Federal Register	Aug 25, 2017	Comments closed — awaiting final rule
Jul 6, 2017	Request for Information Regarding the Fiduciary Rule and Prohibited Transaction Exemptions DOL · 82 FR 31278 · RIN 1210-AB82 Regulations.gov · Federal Register	Aug 7, 2017	Comments closed — awaiting final rule
Mar 2, 2017	Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption 2016-01); Class Exemption for Principal Transactions in Certain Assets Between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs (Prohibited Transaction Exemption 2016-02); Prohibited Transaction Exemptions 75-1, 77-4, 80-83, 83-1, 84-24 and 86-128 DOL · 82 FR 12319 · RIN 1210-AB79 Affects: 29 C.F.R. § 2510.3-21, ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Mar 17, 2017	Finalized: 82 FR 16902 (Apr 7, 2017)
Nov 25, 2016	Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions IRS · 81 FR 85190 · RIN 1545-BK95 Affects: I.R.C. § 417, I.R.C. § 411, Treas. Reg. § 1.411(d)-3, Treas. Reg. § 1.417(e)-1, I.R.C. § 430 Regulations.gov · Federal Register	Feb 23, 2017	Finalized: 89 FR 3552 (Jan 19, 2024)
Sep 20, 2016	Missing Participants PBGC · 81 FR 64700 · RIN 1212-AB13 Affects: I.R.C. § 411, ERISA § 203 (29 U.S.C. § 1053), 29 C.F.R. § 4022.8, ERISA § 4050 (29 U.S.C. § 1350), 29 C.F.R. § 4003.1 Regulations.gov · Federal Register	Nov 21, 2016	Finalized: 82 FR 60800 (Dec 22, 2017)
Oct 14, 2016	Electronic Notice of Liquidation IRS · 81 FR 71019 · RIN 1515-AE16 Regulations.gov · Federal Register	Nov 14, 2016	Finalized: 81 FR 89375 (Dec 12, 2016)
Jul 21, 2016	Proposed Revision of Annual Information Return/Reports DOL · 81 FR 47534 · RIN 1210-AB63 Affects: I.R.C. § 430, I.R.C. § 401, ERISA § 303 (29 U.S.C. § 1083), I.R.C. § 414, ERISA § 401 (29 U.S.C. § 1101) Regulations.gov · Federal Register	Oct 4, 2016	Comments closed — awaiting final rule
Jul 21, 2016	Annual Reporting and Disclosure DOL · 81 FR 47496 · RIN 1210-AB63 Affects: 29 C.F.R. § 2520.103-1, 29 C.F.R. § 2550.408b-2, ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Oct 4, 2016	Comments closed — awaiting final rule
Aug 30, 2016	Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees DOL · 81 FR 59581 · RIN 1210-AB76 Affects: ERISA § 3 (29 U.S.C. § 1002), 29 C.F.R. § 2510.3-2, ERISA § 514 (29 U.S.C. § 1144), ERISA § 4 (29 U.S.C. § 1003) Regulations.gov · Federal Register	Sep 29, 2016	Finalized: 81 FR 92639 (Dec 20, 2016)
Jul 22, 2016	Coverage for Contraceptive Services IRS · 81 FR 47741 Federal Register	Sep 20, 2016	Comments closed — awaiting final rule
Jun 22, 2016	Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities IRS · 81 FR 40548 · RIN 1545-BH72 Regulations.gov · Federal Register	Sep 20, 2016	Comments closed — awaiting final rule
Jul 12, 2016	Department of the Treasury Acquisition Regulations; Incremental Funding of Fixed-Price, Time-and-Material or Labor-Hour Contracts During a Continuing Resolution IRS · 81 FR 45118 Federal Register	Sep 12, 2016	Comments closed — awaiting final rule
Jun 10, 2016	Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance IRS · 81 FR 38020 · RIN 0938-AS93 Affects: Treas. Reg. § 54.9831-1 Regulations.gov · Federal Register	Aug 9, 2016	Finalized: 81 FR 75316 (Oct 31, 2016)
Jun 6, 2016	Mergers and Transfers Between Multiemployer Plans PBGC · 81 FR 36229 · RIN 1212-AB31 Affects: ERISA § 4231 (29 U.S.C. § 1411), ERISA § 4281 (29 U.S.C. § 1441), ERISA § 305 (29 U.S.C. § 1085), 29 C.F.R. § 4231.6, 29 C.F.R. § 4231.8 Regulations.gov · Federal Register	Aug 5, 2016	Finalized: 83 FR 46642 (Sep 14, 2018)
Jun 1, 2016	Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements IRS · 81 FR 35124 · RIN 1557-AD97 Regulations.gov · Federal Register	Aug 5, 2016	Finalized: 86 FR 9120 (Feb 11, 2021)
Apr 28, 2016	Payment of Premiums; Late Payment Penalty Relief PBGC · 81 FR 25363 · RIN 1212-AB32 Affects: ERISA § 4007 (29 U.S.C. § 1307) Regulations.gov · Federal Register	Jun 27, 2016	Finalized: 81 FR 65542 (Sep 23, 2016)
Apr 4, 2016	Amendments to the Definition of Broker or Dealer in Securities IRS · 81 FR 19086 · RIN 1506-AB29 Regulations.gov · Federal Register	Jun 3, 2016	Comments closed — awaiting final rule
Jan 29, 2016	Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements IRS · 81 FR 4976 · RIN 1545-BM58 Affects: I.R.C. § 401, I.R.C. § 410, Treas. Reg. § 1.410(b)-4, Treas. Reg. § 1.401(a)(4)-9, Treas. Reg. § 1.401(a)(4)-8 Regulations.gov · Federal Register	Apr 28, 2016	Comments closed — awaiting final rule
Feb 11, 2016	Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 IRS · 81 FR 7253 · RIN 1545-BN24 Affects: I.R.C. § 432, ERISA § 4201 (29 U.S.C. § 1381) Regulations.gov · Federal Register	Mar 15, 2016	Finalized: 81 FR 27011 (May 5, 2016)
Nov 18, 2015	Savings Arrangements Established by States for Non-Governmental Employees DOL · 80 FR 72006 · RIN 1210-AB71 Affects: 29 C.F.R. § 2510.3-2, ERISA § 3 (29 U.S.C. § 1002), ERISA § 4 (29 U.S.C. § 1003), ERISA § 514 (29 U.S.C. § 1144) Regulations.gov · Federal Register	Jan 19, 2016	Finalized: 81 FR 59464 (Aug 30, 2016)
Nov 18, 2015	Claims Procedure for Plans Providing Disability Benefits DOL · 80 FR 72014 · RIN 1210-AB39 Affects: ERISA § 503 (29 U.S.C. § 1133), ERISA § 502 (29 U.S.C. § 1132), 29 C.F.R. § 2560.503-1 Regulations.gov · Federal Register	Jan 19, 2016	Finalized: 81 FR 92316 (Dec 19, 2016)
Jul 27, 2015	Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGC · 80 FR 44312 · RIN 1212-AB30 Affects: ERISA § 4010 (29 U.S.C. § 1310) Regulations.gov · Federal Register	Sep 25, 2015	Finalized: 81 FR 15432 (Mar 23, 2016)
Jun 19, 2015	Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRS · 80 FR 35262 · RIN 1545-BM66 Affects: I.R.C. § 432, ERISA § 4022A (29 U.S.C. § 1322a), Treas. Reg. § 1.432(e)(9)-1 Regulations.gov · Federal Register	Aug 18, 2015	Finalized: 81 FR 25540 (Apr 28, 2016)
Jun 18, 2015	Hearing on Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice and Related Proposed Prohibited Transaction Exemptions DOL · 80 FR 34869 · RIN 1210-AB32 Regulations.gov · Federal Register	Jul 21, 2015	Finalized: 81 FR 20946 (Apr 8, 2016)
Apr 20, 2015	Proposed Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1 DOL · 80 FR 22035 Affects: I.R.C. § 4975, ERISA § 408 (29 U.S.C. § 1108), ERISA § 3 (29 U.S.C. § 1002), I.R.C. § 408 Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-Dealers; Proposed Amendment to and Proposed Partial Revocation of PTE 75-1, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Benefits Plans and Certain Broker-Dealers, Reporting Dealers and Banks DOL · 80 FR 22021 Affects: I.R.C. § 4975, ERISA § 406 (29 U.S.C. § 1106), ERISA § 3 (29 U.S.C. § 1002), ERISA § 408 (29 U.S.C. § 1108), ERISA § 404 (29 U.S.C. § 1104) Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 84-24 for Certain Transactions Involving Insurance Agents and Brokers, Pension Consultants, Insurance Companies and Investment Company Principal Underwriters DOL · 80 FR 22010 Affects: I.R.C. § 4975, ERISA § 3 (29 U.S.C. § 1002), ERISA § 408 (29 U.S.C. § 1108), ERISA § 404 (29 U.S.C. § 1104), ERISA § 406 (29 U.S.C. § 1106) Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Proposed Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Benefit Plans and Certain Broker-Dealers, Reporting Dealers and Banks DOL · 80 FR 22004 Affects: ERISA § 3 (29 U.S.C. § 1002), I.R.C. § 4975, ERISA § 408 (29 U.S.C. § 1108), ERISA § 406 (29 U.S.C. § 1106), 29 C.F.R. § 2510.3-21 Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Proposed Class Exemption for Principal Transactions in Certain Debt Securities between Investment Advice Fiduciaries and Employee Benefit Plans and IRAs DOL · 80 FR 21989 Affects: ERISA § 3 (29 U.S.C. § 1002), I.R.C. § 4975, ERISA § 408 (29 U.S.C. § 1108), ERISA § 404 (29 U.S.C. § 1104), ERISA § 406 (29 U.S.C. § 1106) Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Proposed Best Interest Contract Exemption DOL · 80 FR 21960 Affects: I.R.C. § 4975, ERISA § 3 (29 U.S.C. § 1002), ERISA § 408 (29 U.S.C. § 1108), ERISA § 406 (29 U.S.C. § 1106), ERISA § 404 (29 U.S.C. § 1104) Federal Register	Jul 6, 2015	Comments closed — awaiting final rule
Apr 20, 2015	Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice DOL · 80 FR 21928 · RIN 1210-AB32 Affects: I.R.C. § 4975 Regulations.gov · Federal Register	Jul 6, 2015	Finalized: 81 FR 20946 (Apr 8, 2016)
Apr 3, 2015	Multiemployer Plans; Electronic Filing Requirements PBGC · 80 FR 18172 · RIN 1212-AB28 Affects: 29 C.F.R. § 4281.47, 29 C.F.R. § 4281.43, ERISA § 4002 (29 U.S.C. § 1302), 29 C.F.R. § 4281.45 Regulations.gov · Federal Register	Jun 2, 2015	Finalized: 80 FR 55742 (Sep 17, 2015)
Mar 19, 2015	Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans-Timing of Annual Disclosure DOL · 80 FR 14334 · RIN 1210-AB68 Regulations.gov · Federal Register	Apr 20, 2015	Finalized: 80 FR 14301 (Mar 19, 2015)
Feb 18, 2015	Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 IRS · 80 FR 8578 · RIN 1545-BM66 Affects: I.R.C. § 432 Regulations.gov · Federal Register	Apr 6, 2015	Finalized: 81 FR 25540 (Apr 28, 2016)
Dec 30, 2014	Summary of Benefits and Coverage and Uniform Glossary IRS · 79 FR 78578 · RIN 0938-AS54 Affects: 29 C.F.R. § 2520.104b-1, ERISA § 102 (29 U.S.C. § 1022), ERISA § 3 (29 U.S.C. § 1002), ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Mar 2, 2015	Finalized: 80 FR 34292 (Jun 16, 2015)
Dec 23, 2014	Amendments to Excepted Benefits IRS · 79 FR 76931 · RIN 0938-AS52 Affects: ERISA § 715 (29 U.S.C. § 1185d), Treas. Reg. § 54.4980H-1 Regulations.gov · Federal Register	Jan 22, 2015	Finalized: 80 FR 13995 (Mar 18, 2015)
Sep 30, 2014	Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees DOL · 79 FR 58720 · RIN 1210-AB62 Affects: 29 C.F.R. § 2520.104-22, 29 C.F.R. § 2520.104-23, ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Dec 29, 2014	Finalized: 84 FR 27952 (Jun 17, 2019)
Sep 19, 2014	Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans IRS · 79 FR 56305 · RIN 1545-BL62 Affects: I.R.C. § 411, Treas. Reg. § 1.411(d)-4, Treas. Reg. § 1.411(b)(5)-1 Regulations.gov · Federal Register	Dec 18, 2014	Finalized: 80 FR 70680 (Nov 16, 2015)
Aug 21, 2014	Request for Information Regarding Standards for Brokerage Windows in Participant-Directed Individual Account Plans DOL · 79 FR 49469 · RIN 1210-AB59 Affects: ERISA § 404 (29 U.S.C. § 1104), 29 C.F.R. § 2550.404a-5 Regulations.gov · Federal Register	Nov 19, 2014	Comments closed — awaiting final rule
Aug 27, 2014	Coverage of Certain Preventive Services Under the Affordable Care Act IRS · 79 FR 51118 · RIN 0938-AS50 Affects: ERISA § 107 (29 U.S.C. § 1027), I.R.C. § 7805 Regulations.gov · Federal Register	Oct 21, 2014	Finalized: 80 FR 41318 (Jul 14, 2015)
May 7, 2014	Health Care Continuation Coverage DOL · 79 FR 26192 · RIN 1210-AB65 Regulations.gov · Federal Register	Jul 7, 2014	Comments closed — awaiting final rule
Jun 3, 2014	Target Date Disclosure DOL · 79 FR 31893 · RIN 1210-AB38 Regulations.gov · Federal Register	Jul 3, 2014	Comments closed — awaiting final rule
Mar 12, 2014	Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure DOL · 79 FR 13949 · RIN 1210-AB53 Affects: ERISA § 408 (29 U.S.C. § 1108) Regulations.gov · Federal Register	Jun 10, 2014	Comments closed — awaiting final rule
Apr 2, 2014	Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGC · 79 FR 18483 · RIN 1212-AB23 Affects: I.R.C. § 411, ERISA § 411 (29 U.S.C. § 1111), 29 C.F.R. § 4022.7, I.R.C. § 417, 29 C.F.R. § 4044.12 Regulations.gov · Federal Register	Jun 2, 2014	Finalized: 79 FR 70090 (Nov 25, 2014)
Feb 24, 2014	Ninety-Day Waiting Period Limitation IRS · 79 FR 10320 · RIN 0938-AR77 Affects: Treas. Reg. § 54.9815-2708, I.R.C. § 7805, ERISA § 104 (29 U.S.C. § 1024) Regulations.gov · Federal Register	Apr 25, 2014	Finalized: 79 FR 35942 (Jun 25, 2014)
Jan 29, 2014	Multiemployer Plans; Valuation and Notice Requirements PBGC · 79 FR 4642 · RIN 1212-AB13 Affects: 29 C.F.R. § 4231.8, ERISA § 4002 (29 U.S.C. § 1302), ERISA § 4231 (29 U.S.C. § 1411), ERISA § 4402 (29 U.S.C. § 1461), ERISA § 4041A (29 U.S.C. § 1341a) Regulations.gov · Federal Register	Mar 31, 2014	Finalized: 79 FR 30459 (May 28, 2014)
Dec 24, 2013	Amendments to Excepted Benefits IRS · 78 FR 77632 · RIN 0938-AS16 Affects: ERISA § 715 (29 U.S.C. § 1185d) Regulations.gov · Federal Register	Feb 24, 2014	Finalized: 79 FR 59130 (Oct 1, 2014)
Jul 23, 2013	Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGC · 78 FR 44056 · RIN 1212-AB26 Affects: ERISA § 303 (29 U.S.C. § 1083), ERISA § 4007 (29 U.S.C. § 1307), ERISA § 4002 (29 U.S.C. § 1302), ERISA § 4006 (29 U.S.C. § 1306), 29 C.F.R. § 4006.4 Regulations.gov · Federal Register	Sep 23, 2013	Finalized: 79 FR 347 (Jan 3, 2014)
Aug 8, 2013	Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal IRS · 78 FR 48548 · RIN 1557-AD70 Regulations.gov · Federal Register	Sep 9, 2013	Finalized: 78 FR 78520 (Dec 26, 2013)
Jul 15, 2013	Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements DOL · 78 FR 42027 · RIN 1210-AB20 Regulations.gov · Federal Register	Aug 7, 2013	Finalized: 85 FR 59132 (Sep 18, 2020)
May 8, 2013	Pension Benefit Statements DOL · 78 FR 26727 · RIN 1210-AB20 Affects: ERISA § 105 (29 U.S.C. § 1025) Regulations.gov · Federal Register	Jul 8, 2013	Finalized: 85 FR 59132 (Sep 18, 2020)
Apr 3, 2013	Reportable Events and Certain Other Notification Requirements PBGC · 78 FR 20039 · RIN 1212-AB06 Affects: ERISA § 4043 (29 U.S.C. § 1343), ERISA § 4062 (29 U.S.C. § 1362), ERISA § 303 (29 U.S.C. § 1083), I.R.C. § 430, ERISA § 302 (29 U.S.C. § 1082) Regulations.gov · Federal Register	Jun 3, 2013	Finalized: 80 FR 54980 (Sep 11, 2015)
Mar 21, 2013	Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRS · 78 FR 17313 · RIN 0938-AR77 Affects: Treas. Reg. § 54.9815-2708, ERISA § 701 (29 U.S.C. § 1181) Regulations.gov · Federal Register	May 20, 2013	Finalized: 79 FR 10296 (Feb 24, 2014)
Feb 6, 2013	Coverage of Certain Preventive Services Under the Affordable Care Act IRS · 78 FR 8456 · RIN 0938-AR42 Affects: Treas. Reg. § 54.9815-2713A Regulations.gov · Federal Register	Apr 8, 2013	Finalized: 78 FR 39870 (Jul 2, 2013)
Jan 2, 2013	Shared Responsibility for Employers Regarding Health Coverage IRS · 78 FR 218 · RIN 1545-BL33 Regulations.gov · Federal Register	Mar 18, 2013	Finalized: 79 FR 8544 (Feb 12, 2014)
Dec 12, 2012	Amendments to the Abandoned Plan Regulations DOL · 77 FR 74063 · RIN 1210-AB47 Affects: 29 C.F.R. § 2578.1, 29 C.F.R. § 2550.404a-3, 29 C.F.R. § 2520.103-13, ERISA § 404 (29 U.S.C. § 1104) Regulations.gov · Federal Register	Feb 11, 2013	Comments closed — awaiting final rule
Nov 26, 2012	Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRS · 77 FR 70620 · RIN 0938-AR48 Affects: Treas. Reg. § 54.9802-1 Regulations.gov · Federal Register	Jan 25, 2013	Finalized: 78 FR 33158 (Jun 3, 2013)
Jun 21, 2012	Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy IRS · 77 FR 37349 · RIN 1545-BK94 Affects: I.R.C. § 411 Regulations.gov · Federal Register	Aug 20, 2012	Finalized: 77 FR 66915 (Nov 8, 2012)
Jul 16, 2012	Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure/Web Page DOL · 77 FR 41716 · RIN 1210-AB54 Affects: ERISA § 408 (29 U.S.C. § 1108) Regulations.gov · Federal Register	Aug 15, 2012	Finalized: 77 FR 41678 (Jul 16, 2012)
May 24, 2012	Target Date Disclosure DOL · 77 FR 30928 · RIN 1210-AB38 Regulations.gov · Federal Register	Jul 9, 2012	Comments closed — awaiting final rule
Mar 21, 2012	Certain Preventive Services Under the Affordable Care Act IRS · 77 FR 16501 · RIN 0938-AR42 Regulations.gov · Federal Register	Jun 19, 2012	Finalized: 78 FR 39870 (Jul 2, 2013)
Feb 3, 2012	Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans IRS · 77 FR 5454 · RIN 1545-BJ55 Affects: I.R.C. § 417, Treas. Reg. § 1.417(e)-1, I.R.C. § 411, I.R.C. § 430 Regulations.gov · Federal Register	May 3, 2012	Finalized: 81 FR 62359 (Sep 9, 2016)
Feb 3, 2012	Longevity Annuity Contracts IRS · 77 FR 5443 · RIN 1545-BK23 Affects: I.R.C. § 401, I.R.C. § 403, I.R.C. § 408 Regulations.gov · Federal Register	May 3, 2012	Finalized: 79 FR 37633 (Jul 2, 2014)
Dec 6, 2011	Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements DOL · 76 FR 76235 · RIN 1210-AB48 Affects: ERISA § 521 (29 U.S.C. § 1151), 29 C.F.R. § 2560.521-1, ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Mar 5, 2012	Finalized: 78 FR 13797 (Mar 1, 2013)
Dec 6, 2011	Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities DOL · 76 FR 76222 · RIN 1210-AB51 Affects: ERISA § 101 (29 U.S.C. § 1021), 29 C.F.R. § 2520.101-2, 29 C.F.R. § 2520.103-1, ERISA § 502 (29 U.S.C. § 1132), ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Mar 5, 2012	Finalized: 78 FR 13781 (Mar 1, 2013)
Oct 31, 2011	Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 PBGC · 76 FR 67105 · RIN 1212-AB17 Affects: I.R.C. § 411, ERISA § 204 (29 U.S.C. § 1054), ERISA § 701 (29 U.S.C. § 1181), Treas. Reg. § 1.411(b)(5)-1 Regulations.gov · Federal Register	Dec 30, 2011	Comments closed — awaiting final rule
Aug 22, 2011	Summary of Benefits and Coverage and the Uniform Glossary IRS · 76 FR 52442 · RIN 0938-AQ73 Affects: ERISA § 102 (29 U.S.C. § 1022), 29 C.F.R. § 2520.104b-1, ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Oct 21, 2011	Finalized: 77 FR 8668 (Feb 14, 2012)
Aug 22, 2011	Summary of Benefits and Coverage and Uniform Glossary-Templates, Instructions, and Related Materials Under the Public Health Service Act IRS · 76 FR 52475 Federal Register	Oct 21, 2011	Comments closed — awaiting final rule
Jun 1, 2011	Requirements for Fee Disclosure to Plan Fiduciaries and Participants-Applicability Dates DOL · 76 FR 31544 · RIN 1210-AB08 Affects: 29 C.F.R. § 2550.404a-5, 29 C.F.R. § 2550.408b-2 Regulations.gov · Federal Register	Jun 15, 2011	Finalized: 76 FR 42539 (Jul 19, 2011)
Apr 7, 2011	Request for Information Regarding Electronic Disclosure by Employee Benefit Plans DOL · 76 FR 19285 · RIN 1210-AB50 Affects: ERISA § 204 (29 U.S.C. § 1054), 29 C.F.R. § 2520.104b-1, Treas. Reg. § 54.4980F-1, Treas. Reg. § 1.401(a)-21 Regulations.gov · Federal Register	Jun 6, 2011	Comments closed — awaiting final rule
Mar 11, 2011	Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGC · 76 FR 13304 · RIN 1212-AB18 Affects: ERISA § 403 (29 U.S.C. § 1103), ERISA § 4022 (29 U.S.C. § 1322), ERISA § 206 (29 U.S.C. § 1056), I.R.C. § 436, Treas. Reg. § 1.436-1 Regulations.gov · Federal Register	May 10, 2011	Finalized: 79 FR 25667 (May 6, 2014)
Feb 3, 2011	Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRS · 76 FR 6112 · RIN 1505-AC02 Regulations.gov · Federal Register	Apr 21, 2011	Finalized: 77 FR 64223 (Oct 19, 2012)
Apr 1, 2011	Reducing Regulatory Burden; Review Under E.O. 13563 PBGC · 76 FR 18134 Federal Register	Apr 20, 2011	Comments closed — awaiting final rule
Dec 28, 2010	Request for Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits IRS · 75 FR 81544 Federal Register	Feb 28, 2011	Comments closed — awaiting final rule
Nov 22, 2010	Federal Benefit Payments Under Certain District of Columbia Retirement Plans IRS · 75 FR 71047 · RIN 1505-AC02 Regulations.gov · Federal Register	Jan 21, 2011	Finalized: 77 FR 64223 (Oct 19, 2012)
Oct 22, 2010	Definition of the Term “Fiduciary” DOL · 75 FR 65263 · RIN 1210-AB32 Affects: ERISA § 3 (29 U.S.C. § 1002), I.R.C. § 4975, ERISA § 102 (29 U.S.C. § 1022), 29 C.F.R. § 2509.96-1, 29 C.F.R. § 2510.3-21 Regulations.gov · Federal Register	Jan 20, 2011	Finalized: 81 FR 20946 (Apr 8, 2016)
Nov 18, 2010	Annual Funding Notice for Defined Benefit Plans DOL · 75 FR 70625 · RIN 1210-AB18 Affects: ERISA § 101 (29 U.S.C. § 1021) Regulations.gov · Federal Register	Jan 18, 2011	Finalized: 80 FR 5626 (Feb 2, 2015)
Nov 30, 2010	Target Date Disclosure DOL · 75 FR 73987 · RIN 1210-AB38 Affects: 29 C.F.R. § 2550.404a-5, ERISA § 404 (29 U.S.C. § 1104), 29 C.F.R. § 2550.404c-5, ERISA § 3 (29 U.S.C. § 1002) Regulations.gov · Federal Register	Jan 14, 2011	Comments closed — awaiting final rule
Oct 19, 2010	Additional Rules Regarding Hybrid Retirement Plans IRS · 75 FR 64197 · RIN 1545-BI16 Affects: I.R.C. § 411, I.R.C. § 417 Regulations.gov · Federal Register	Jan 12, 2011	Finalized: 79 FR 56442 (Sep 19, 2014)
Dec 10, 2010	User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents IRS · 75 FR 76940 · RIN 1545-BJ65 Affects: Circular 230 § 10.0, Circular 230 § 10.4 Regulations.gov · Federal Register	Jan 10, 2011	Finalized: 76 FR 21805 (Apr 19, 2011)
Nov 17, 2010	Affordable Care Act; Federal External Review Process; Request for Information DOL · 75 FR 70160 Federal Register	Dec 8, 2010	Comments closed — awaiting final rule
Oct 20, 2010	Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGC · 75 FR 64683 · RIN 1212-AB20 Affects: ERISA § 4062 (29 U.S.C. § 1362) Regulations.gov · Federal Register	Nov 12, 2010	Comments closed — awaiting final rule
Aug 30, 2010	Prohibited Transaction Exemption Procedures; Employee Benefit Plans DOL · 75 FR 53172 · RIN 1210-AA98 Affects: ERISA § 408 (29 U.S.C. § 1108), I.R.C. § 4975, ERISA § 406 (29 U.S.C. § 1106), 29 C.F.R. § 2570.34, 29 C.F.R. § 2570.35 Regulations.gov · Federal Register	Oct 14, 2010	Comments closed — awaiting final rule
Aug 10, 2010	Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGC · 75 FR 48283 · RIN 1212-AB20 Affects: ERISA § 4062 (29 U.S.C. § 1362) Regulations.gov · Federal Register	Oct 12, 2010	Comments closed — awaiting final rule
Jul 22, 2010	Debt Collection PBGC · 75 FR 42662 Affects: 29 C.F.R. § 4903.5, 29 C.F.R. § 4903.10 Federal Register	Sep 20, 2010	Comments closed — awaiting final rule
Apr 14, 2010	Medical Loss Ratios; Request for Comments Regarding Section 2718 of the Public Health Service Act IRS · 75 FR 19297 Federal Register	May 14, 2010	Comments closed — awaiting final rule
Mar 2, 2010	Investment Advice-Participants and Beneficiaries DOL · 75 FR 9360 · RIN 1210-AB35 Affects: ERISA § 408 (29 U.S.C. § 1108), ERISA § 406 (29 U.S.C. § 1106), 29 C.F.R. § 2550.408g-1, I.R.C. § 4975 Regulations.gov · Federal Register	May 5, 2010	Finalized: 76 FR 66136 (Oct 25, 2011)
Feb 2, 2010	Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans IRS · 75 FR 5253 · RIN 1210-AB33 Affects: ERISA § 404 (29 U.S.C. § 1104), 29 C.F.R. § 2550.404a-4 Regulations.gov · Federal Register	May 3, 2010	Comments closed — awaiting final rule
Aug 20, 2026	Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans IRS · 91 FR 53803 · RIN 1545-BR50 Affects: I.R.C. § 412, I.R.C. § 430, I.R.C. § 436, Treas. Reg. § 1.430(d)-1, I.R.C. § 401 Regulations.gov · Federal Register		Pending
Jun 3, 2026	Guidance on Tax-Exempt Refunding Bonds; Hearing IRS · 91 FR 33129 · RIN 1545-BQ20 Regulations.gov · Federal Register		Pending
Mar 23, 2026	Notice of Proposed Rulemaking IRS · REG-117270-25 Affects: I.R.C. § 408 Regulations.gov · Federal Register		Pending
Feb 18, 2025	Notice of Proposed Rulemaking IRS · REG-118988-22 Regulations.gov · Federal Register		Pending
Jan 15, 2025	Enhancing Coverage of Preventive Services Under the Affordable Care Act IRS · 90 FR 3728 · RIN 0938-AV57 Regulations.gov · Federal Register		Pending
Dec 30, 2024	Coverage of Certain Preventive Services Under the Affordable Care Act IRS · 89 FR 106393 · RIN 0938-AU94 Regulations.gov · Federal Register		Pending
Jun 20, 2024	Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation IRS · 89 FR 51863 · RIN 1545-BQ58 Regulations.gov · Federal Register		Finalized: 91 FR 42353 (Jul 9, 2026)
Jan 2, 2024	Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation IRS · 89 FR 39 · RIN 1545-BQ90 Regulations.gov · Federal Register		Finalized: 89 FR 54284 (Jun 28, 2024)
Dec 4, 2023	Notice of Proposed Rulemaking IRS · REG-128276-12 Regulations.gov · Federal Register		Pending
Oct 20, 2023	Plan-Specific Substitute Mortality Tables for Determining Present Value IRS · 88 FR 72409 · RIN 1545-BQ67 Affects: I.R.C. § 430, Treas. Reg. § 1.430(h)(3)-2, Treas. Reg. § 1.430(h)(3)-1 Regulations.gov · Federal Register		Finalized: 89 FR 61343 (Jul 31, 2024)
Aug 29, 2023	Malta Personal Retirement Scheme Listed Transaction; Hearing Cancellation IRS · 88 FR 59482 · RIN 1545-BQ61 Regulations.gov · Federal Register		Pending
Dec 29, 2022	User Fees Relating to Enrolled Actuaries; Hearing Cancellation IRS · 87 FR 80109 · RIN 1545-BQ26 Regulations.gov · Federal Register		Finalized: 88 FR 72366 (Oct 20, 2023)
Jun 24, 2022	Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans; Hearing Cancellation IRS · 87 FR 37773 · RIN 1545-BQ14 Regulations.gov · Federal Register		Finalized: 88 FR 72357 (Oct 20, 2023)
Apr 11, 2022	Notice of Proposed Rulemaking IRS · REG-121508-18 Affects: I.R.C. § 413, I.R.C. § 401, I.R.C. § 408 Regulations.gov · Federal Register		Pending
Mar 17, 2022	User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction IRS · 87 FR 15148 · RIN 1545-BQ17 Regulations.gov · Federal Register		Finalized: 87 FR 58968 (Sep 29, 2022)
Nov 23, 2021	User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination; Hearing Cancellation IRS · 86 FR 66496 · RIN 1545-BQ06 Regulations.gov · Federal Register		Finalized: 87 FR 11295 (Mar 1, 2022)
Sep 8, 2021	Electronic-Filing Requirements for Specified Returns and Other Documents; Hearing IRS · 86 FR 50295 · RIN 1545-BN36 Regulations.gov · Federal Register		Finalized: 88 FR 11754 (Feb 23, 2023)
Aug 25, 2020	Hearing on Improving Investment Advice for Workers & Retirees DOL · 85 FR 52292 · RIN 1210-ZA29 Regulations.gov · Federal Register		Pending
Aug 5, 2020	Effect of Section 67(g) on Trusts and Estates; Hearing Cancellation IRS · 85 FR 47323 · RIN 1545-BO87 Regulations.gov · Federal Register		Finalized: 85 FR 66219 (Oct 19, 2020)
Jul 17, 2020	Effect of Section 67(g) on Trusts and Estates; Hearing IRS · 85 FR 43512 · RIN 1545-BO87 Regulations.gov · Federal Register		Finalized: 85 FR 66219 (Oct 19, 2020)
May 27, 2020	Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) IRS · 85 FR 31714 · RIN 1545-BP69 Affects: I.R.C. § 3405 Regulations.gov · Federal Register		Finalized: 85 FR 61813 (Oct 1, 2020)
May 27, 2020	Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction IRS · 85 FR 31710 · RIN 1545-BP76 Regulations.gov · Federal Register		Finalized: 85 FR 76976 (Dec 1, 2020)
May 11, 2020	Effect of Section 67(g) on Trusts and Estates IRS · 85 FR 27693 · RIN 1545-BO87 Regulations.gov · Federal Register		Finalized: 85 FR 66219 (Oct 19, 2020)
Jun 7, 2019	Exception for Interests Held by Foreign Pension Funds IRS · 84 FR 26605 · RIN 1545-BN89 Regulations.gov · Federal Register		Finalized: 87 FR 80042 (Dec 29, 2022)
Nov 14, 2018	Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings IRS · 83 FR 56763 Affects: I.R.C. § 401 Federal Register		Pending
Oct 13, 2017	Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRS · 82 FR 47658 · RIN 1545-BN92 Regulations.gov · Federal Register		Finalized: 82 FR 47792 (Oct 13, 2017)
Oct 13, 2017	Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking IRS · 82 FR 47656 · RIN 1545-BN91 Regulations.gov · Federal Register		Finalized: 82 FR 47838 (Oct 13, 2017)
Jan 19, 2017	Proposed Best Interest Contract Exemption for Insurance Intermediaries DOL · 82 FR 7336 Affects: I.R.C. § 4975, ERISA § 408 (29 U.S.C. § 1108), ERISA § 406 (29 U.S.C. § 1106), ERISA § 3 (29 U.S.C. § 1002) Federal Register		Pending
Jan 18, 2017	Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions IRS · 82 FR 5477 Affects: I.R.C. § 401 Federal Register		Pending
Dec 29, 2016	Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRS · 81 FR 95911 · RIN 1545-BM71 Affects: I.R.C. § 430, Treas. Reg. § 1.430(h)(3)-1, Treas. Reg. § 1.430(h)(3)-2, I.R.C. § 417 Regulations.gov · Federal Register		Finalized: 82 FR 46388 (Oct 5, 2017)
Aug 4, 2016	Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction IRS · 81 FR 51413 · RIN 1545-BL25 Affects: I.R.C. § 409A Regulations.gov · Federal Register		Pending
Jun 22, 2016	Application of Section 409A to Nonqualified Deferred Compensation Plans IRS · 81 FR 40569 · RIN 1545-BL25 Affects: I.R.C. § 409A Regulations.gov · Federal Register		Pending
Mar 14, 2016	Definition of Political Subdivision; Correction IRS · 81 FR 13305 · RIN 1545-BM99 Regulations.gov · Federal Register		Pending
Feb 19, 2016	Requirements for Type I and Type III Supporting Organizations IRS · 81 FR 8446 · RIN 1545-BJ53 Regulations.gov · Federal Register		Finalized: 88 FR 71287 (Oct 16, 2023)
Jan 27, 2016	Applicability of Normal Retirement Age Regulations to Governmental Pension Plans IRS · 81 FR 4599 Affects: I.R.C. § 401, I.R.C. § 414 Federal Register		Pending
Nov 17, 2015	Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA; Hearing IRS · 80 FR 71769 · RIN 1545-BM86 Regulations.gov · Federal Register		Finalized: 81 FR 25540 (Apr 28, 2016)
Sep 2, 2015	Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA IRS · 80 FR 53068 · RIN 1545-BM86 Affects: I.R.C. § 432, Treas. Reg. § 1.432(e)(9)-1 Regulations.gov · Federal Register		Finalized: 81 FR 25540 (Apr 28, 2016)
Aug 6, 2015	Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction IRS · 80 FR 46882 · RIN 1545-BM66 Regulations.gov · Federal Register		Finalized: 81 FR 25540 (Apr 28, 2016)
Sep 19, 2014	Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations IRS · 79 FR 56310 · RIN 1545-BK08 Affects: I.R.C. § 402, Treas. Reg. § 1.402A-1, I.R.C. § 403, I.R.C. § 72 Regulations.gov · Federal Register		Finalized: 81 FR 31165 (May 18, 2016)
Aug 27, 2014	Coverage of Certain Preventive Services Under the Affordable Care Act IRS · 79 FR 51117 · RIN 1545-BM37 Affects: Treas. Reg. § 54.9815-2713A Regulations.gov · Federal Register		Finalized: 80 FR 41318 (Jul 14, 2015)
Jul 11, 2014	Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal IRS · 79 FR 40031 · RIN 1545-BL98 Affects: I.R.C. § 408, Treas. Reg. § 1.408-4 Regulations.gov · Federal Register		Pending
Apr 7, 2014	This document solicits comments from the public on provider nondiscrimination prohibited under section 2706 of the Public Health Service Act. Comments must be submitted on or before June 10, 2014 Preface IRS · REG-108641-14 Regulations.gov · Federal Register		Pending
Nov 15, 2013	Treatment of Income From Indian Fishing Rights-Related Activity as Compensation IRS · 78 FR 68780 Affects: Treas. Reg. § 1.415(c)-2, I.R.C. § 415, I.R.C. § 401, I.R.C. § 402 Federal Register		Pending
Sep 16, 2013	These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees under section 45R of the Code, enacted by the Patient Protection and Affordable Care Act. Comments requested by November 25, 2013. IRS · REG-113792-13 Regulations.gov · Federal Register		Pending
Aug 30, 2013	Employee Retirement Benefit Plan Returns Required on Magnetic Media IRS · 78 FR 53704 · RIN 1545-BL54 Affects: I.R.C. § 6059, I.R.C. § 6058, I.R.C. § 6057, I.R.C. § 414 Regulations.gov · Federal Register		Finalized: 79 FR 58256 (Sep 29, 2014)
May 28, 2013	These proposed regulations provide guidance on the application of section 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services provided by individuals to certain health insurance providers. Section 162(m)(6) was enacted as part of the Patient Protection and Affordable Care Act (Public Law 111-148, 124 Stat. 119, 868 (2010)). IRS · REG-106796-12 Regulations.gov · Federal Register		Pending
Mar 15, 2013	Shared Responsibility for Employers Regarding Health Coverage; Correction IRS · 78 FR 16445 · RIN 1545-BL33 Regulations.gov · Federal Register		Finalized: 79 FR 8544 (Feb 12, 2014)
Feb 28, 2013	Coverage of Certain Preventive Services Under the Affordable Care Act; Correction IRS · 78 FR 13575 · RIN 1545-BJ60 Regulations.gov · Federal Register		Finalized: 78 FR 39870 (Jul 2, 2013)
Dec 28, 2012	Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRS · 77 FR 76426 · RIN 1545-BL44 Affects: I.R.C. § 7805 Regulations.gov · Federal Register		Finalized: 80 FR 79684 (Dec 23, 2015)
Aug 24, 2012	Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy; Hearing Cancellation IRS · 77 FR 51496 · RIN 1545-BK94 Affects: I.R.C. § 411 Regulations.gov · Federal Register		Finalized: 77 FR 66915 (Nov 8, 2012)
Jul 19, 2012	Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction IRS · 77 FR 42462 Affects: I.R.C. § 6057 Federal Register		Pending
Jun 21, 2012	Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 IRS · 77 FR 37352 Affects: I.R.C. § 6057 Federal Register		Pending
Jun 18, 2012	Section 83 addresses the income tax consequences of property transferred in connection with the performance of services. Proposed regulations under section 83 of the Code clarify the definition of a substantial risk of forfeiture under regulations section 1.83-3(c)(1). The regulations also update the regulations under section 1.83-3 to incorporate the holdings of Revenue Ruling 2005-48, 2005-2 C.B. 259, which address the substantial risk of forfeiture created by liability under section 16(b) of the Securities Exchange Act of 1934. Preface IRS · REG-141075-09 Regulations.gov · Federal Register		Pending
Mar 9, 2012	Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction IRS · 77 FR 14321 · RIN 1545-BJ55 Affects: I.R.C. § 417, I.R.C. § 401 Regulations.gov · Federal Register		Finalized: 81 FR 62359 (Sep 9, 2016)
Aug 3, 2011	Requirements for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act IRS · 76 FR 46677 · RIN 1545-BJ58 Affects: Treas. Reg. § 54.9815-2713 Regulations.gov · Federal Register		Finalized: 80 FR 41318 (Jul 14, 2015)
Jun 24, 2011	Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act IRS · 76 FR 37037 · RIN 1545-BJ62 Affects: Treas. Reg. § 54.9815-2719, Treas. Reg. § 54.9815-2719T Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
Mar 15, 2011	Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRS · 76 FR 13932 · RIN 1545-BI29 Regulations.gov · Federal Register		Finalized: 87 FR 50240 (Aug 16, 2022)
Jan 14, 2011	User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Hearing Cancellation IRS · 76 FR 2617 · RIN 1545-BJ65 Regulations.gov · Federal Register		Finalized: 76 FR 21805 (Apr 19, 2011)
Dec 28, 2010	Additional Rules Regarding Hybrid Retirement Plans; Correction IRS · 75 FR 81543 · RIN 1545-BI16 Affects: I.R.C. § 411 Regulations.gov · Federal Register		Finalized: 79 FR 56442 (Sep 19, 2014)
Nov 17, 2010	Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act IRS · 75 FR 70159 · RIN 1545-BJ50 Affects: Treas. Reg. § 54.9815-1251 Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
Sep 8, 2010	Prohibited Transaction Exemption Procedures; Employee Benefit Plans DOL · 75 FR 54542 · RIN 1210-AA98 Affects: 29 C.F.R. § 2570.43 Regulations.gov · Federal Register		Pending
Jul 23, 2010	Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act IRS · 75 FR 43109 · RIN 1545-BJ62 Affects: Treas. Reg. § 54.9815-2719, Treas. Reg. § 54.9815-2719T Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
Jul 19, 2010	Requirement for Group Health Plans and Health Insurance Issuers To Provide Coverage of Preventive Services Under the Patient Protection and Affordable Care Act IRS · 75 FR 41787 · RIN 1545-BJ58 Affects: Treas. Reg. § 54.9815-2713 Regulations.gov · Federal Register		Finalized: 80 FR 41318 (Jul 14, 2015)
Jun 28, 2010	Requirements for Group Health Plans and Health Insurance Issuers Under the Patient Protection and Affordable Care Act Relating to Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections IRS · 75 FR 37242 · RIN 1545-BJ57 Affects: Treas. Reg. § 54.9815-2719A, Treas. Reg. § 54.9815-2712, Treas. Reg. § 54.9815-2711, Treas. Reg. § 54.9815-2704 Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
Jun 17, 2010	Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act IRS · 75 FR 34571 · RIN 1545-BJ50 Affects: Treas. Reg. § 54.9815-1251 Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
May 13, 2010	Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 Under the Patient Protection and Affordable Care Act IRS · 75 FR 27141 · RIN 1545-BJ45 Affects: Treas. Reg. § 54.9815-2714 Regulations.gov · Federal Register		Finalized: 80 FR 72192 (Nov 18, 2015)
Mar 15, 2010	The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act (ERISA) and the plan qualification rules under the Internal Revenue Code (Code) to determine whether, and, if so, how, the Agencies could or should enhance, by regulation or otherwise, the retirement security of participants in employer-sponsored retirement plans and in individual retirement arrangements (IRAs) by facilitating access to, and use of, lifetime income or other arrangements designed to provide a lifetime stream of income after retirement. The purpose of this notice is to solicit views, suggestions and comments from plan p IRS · REG-148681-09 Affects: ERISA § 404 (29 U.S.C. § 1104), 29 C.F.R. § 2550.404a-4 Regulations.gov · Federal Register		Pending
Feb 2, 2010	Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS · 75 FR 5452 · RIN 1545-BI70 Affects: Treas. Reg. § 54.9812-1, I.R.C. § 7805 Regulations.gov · Federal Register		Finalized: 78 FR 68240 (Nov 13, 2013)
Nov 16, 2009	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. IRS · REG-159704-03 Affects: ERISA § 3042 (29 U.S.C. § 1242) Regulations.gov · Federal Register		Pending
Jun 1, 2009	Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions. A public hearing is scheduled for September 23, 2009. IRS · REG-115699-09 Affects: I.R.C. § 401, I.R.C. § 403 Regulations.gov · Federal Register		Pending
Dec 22, 2008	Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section with respect to a service provider participating in a nonqualified deferred compensation plan if such plan fails to meet the requirements of section 409A(a). A public hearing is scheduled for April 2, 2009. IRS · REG-148326-05 Affects: I.R.C. § 409A Regulations.gov · Federal Register		Pending
Nov 10, 2008	Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defer receipt of an immediately distributable benefit must also describe the consequences of failing to defer receipt of the distribution. The regulations also provide that the applicable election period for waiving the qualified joint and survivor annuity form of benefit under section 417 is the 180-day period ending on the annuity starting date, and that a notice required to be provided under section 402(f), 411(a)(11), or 417 may be provided to a participant as much as 180 days before the annuity starting date (or, for a notice under se IRS · REG-107318-08 Affects: I.R.C. § 411, I.R.C. § 417, I.R.C. § 402 Regulations.gov · Federal Register		Pending
Sep 29, 2008	Proposed regulations under section 423 of the Code provide the requirements that must be satisfied in order for a plan to meet the definition of an employee stock purchase plan. Section 423 also addresses the individual income tax treatment of stock acquired pursuant to an option granted under an employee stock purchase plan. The regulations update the existing regulations and provide additional guidance in certain areas. IRS · REG-106251-08 Affects: I.R.C. § 423, I.R.C. § 421 Regulations.gov · Federal Register		Pending
Sep 15, 2008	Proposed regulations provide guidance under section 6039 of the Code, which requires corporations to file an information return with the IRS and furnish a written statement to each employee regarding: (i) the corporation's transfer of stock pursuant to the employee's exercise of an incentive stock option described in section 422(b); and (ii) transfers of stock by the employee where the stock was acquired pursuant to the exercise of an option described in section 423(c). The time and manner for filing a return and furnishing statements to employees, as well as the information to be contained in the return and furnished to employees, are addressed in these proposed regulations. IRS · REG-103146-08 Affects: I.R.C. § 423, I.R.C. § 422 Regulations.gov · Federal Register		Pending
Aug 25, 2008	Proposed regulations under sections 401(a)(9) and 403(b) of the Code permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. IRS · REG-142040-07 Affects: I.R.C. § 401, I.R.C. § 403 Regulations.gov · Federal Register		Pending
Aug 11, 2008	Proposed regulations under section 411(b)(1) of the Code provide guidance on the application of the accrual rule for defined benefit plans under section 411(b)(1)(B) in cases where plan benefits are determined on the basis of the greatest of two or more separate formulas. A public hearing is scheduled for October 15, 2008. IRS · REG-100464-08 Affects: I.R.C. § 411 Regulations.gov · Federal Register		Pending
Apr 28, 2008	Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’s applicable amendment date. The regulations would also reflect certain amendments made to section 4980F by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). A public hearing is scheduled for July 10, 2008. IRS · REG-110136-07 Affects: I.R.C. § 4980F Regulations.gov · Federal Register		Pending
Apr 21, 2008	Proposed regulations under section 432 of the Code provide additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006. The regulations affect sponsors and administrators of, and participants in, multiemployer plans that are in either endangered or critical status. The regulations are necessary to implement the new rules set forth in section 432 that are effective for plan years beginning after 2007. IRS · REG-151135-07 Affects: I.R.C. § 432 Regulations.gov · Federal Register		Pending
Mar 17, 2008	Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(a)(13) provides rules relating to vesting and payment of benefits that must be satisfied in order for hybrid defined benefit plans to be tax-qualified. Section 411(b)(5) provides age discrimination rules for tax-qualified defined benefit plans, including hybrid defined benefit plans. IRS · REG-104946-07 Affects: I.R.C. § 411 Regulations.gov · Federal Register		Pending
Mar 17, 2008	Proposed regulations under section 401 of the Code provide guidance relating to diversification requirements for certain defined contribution plans and to publicly traded employer securities. IRS · REG-136701-07 Affects: I.R.C. § 401 Regulations.gov · Federal Register		Pending
Mar 3, 2008	Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. This guidance covers the determination of the plan’s funding target and normal cost, rules regarding the plan’s valuation date, the determination of the actuarial value of plan assets, rules regarding interest rates applied for minimum funding purposes, and special rules for at-risk plans. IRS · REG-139236-07 Affects: I.R.C. § 430 Regulations.gov · Federal Register		Pending
Dec 3, 2007	Part IV. Items of General Interest IRS · REG-133300-07 Affects: I.R.C. § 414, I.R.C. § 401, I.R.C. § 4979, I.R.C. § 411, I.R.C. § 402 Regulations.gov · Federal Register		Pending
Oct 15, 2007	Part IV. Items of General Interest IRS · REG-113891-07 Affects: I.R.C. § 436, I.R.C. § 430 Regulations.gov · Federal Register		Pending
Sep 24, 2007	Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. Ruls. 69-141, 2002-41, 2003-102, 2005-24, 2006-36, and Notices 89-110 and 2002-45 modified. A public hearing is scheduled for November 15, 2007. IRS · REG-142695-05 Regulations.gov · Federal Register		Pending
Sep 24, 2007	Proposed regulations under section 402 of the Code clarify that a payment from a qualified plan for an accident or health insurance premium generally constitutes a distribution under section 402(a) that is taxable to the distributee under section 72 in the taxable year in which the premium is paid. The taxable amount generally would equal the amount of the premium charged against the participant’s benefits under the plan. These regulations would also provide that a distribution for the payment of the premium by a qualified plan generally is not excluded from gross income under section 104, 105 or 106, but such distribution would constitute an amount paid for accident or health insurance unde IRS · REG-148393-06 Affects: I.R.C. § 72, I.R.C. § 402 Regulations.gov · Federal Register		Pending
Jun 11, 2007	Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computation for purposes of applying the minimum funding requirements for single employer qualified defined benefit pension plans pursuant to changes made by the Pension Protection Act of 2006 (Pub. L. No. 109-280). The regulations also provide guidance regarding an employer’s request to use its own plan-specific mortality tables. IRS · REG-143601-06 Affects: I.R.C. § 430, I.R.C. § 412 Regulations.gov · Federal Register		Pending
Feb 21, 2006	Proposed regulations under sections 402A, 408A, and 402(g) of the Code set forth the tax treatment of designated Roth contributions (and related earnings) that are distributed from an eligible retirement plan, the requirements that must be satisfied for tax-free treatment of these amounts, and the applicable restrictions on rollovers of such amounts to a tax-favored retirement plan or Roth individual retirement account (Roth IRA). The regulations also set forth the requirements for designated Roth contributions under a section 403(b) plan and address the application of the universal availability requirement to the right of any employee to make designated Roth contributions under a section 40 IRS · REG-146459-05 Affects: I.R.C. § 403, I.R.C. § 402, I.R.C. § 408A Regulations.gov · Federal Register		Pending
Dec 19, 2005	Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified defined benefit plan under section 412(l)(7). A public hearing is scheduled for April 19, 2006. IRS · REG-124988-05 Affects: I.R.C. § 412, ERISA § 302 (29 U.S.C. § 1082) Regulations.gov · Federal Register		Pending
Sep 26, 2005	Temporary and proposed regulations under section 408A of the Code provide guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA. The regulations affect individuals establishing Roth IRAs, beneficiaries under Roth IRAs, and trustees, custodians and issuers of Roth IRAs. IRS · REG-122857-05 Affects: I.R.C. § 408A Regulations.gov · Federal Register		Pending