Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction
other · IRS · Rule · Published 2015-08-06 · Effective 2015-08-06 · 80 FR 46795
Document
Document number
2015-19364
Federal Register citation
80 FR 46795
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2015-08-06
Effective date
2015-08-06
Treasury docket
TD 9723
Abstract
This document contains corrections to temporary regulations (TD 9723) that were published in the Federal Register on Friday, June 19, 2015 (80 FR 35207). The temporary regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in "critical and declining status").