Determination of Minimum Required Pension Contributions
other · IRS · Rule · Published 2015-09-09 · Effective 2015-09-09 · 80 FR 54374
Document
Document number
2015-20914
Federal Register citation
80 FR 54374
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-09-09
Effective date
2015-09-09
Treasury docket
TD 9732
Abstract
This document contains final regulations providing guidance on the determination of minimum required contributions for single-employer defined benefit pension plans. In addition, this document contains final regulations regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans.