Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans
type: GovernmentService
description: This document contains final regulations providing guidance regarding the determination of the value of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans, regarding the use of certain funding balances maintained for those plans, and regarding benefit restrictions for certain underfunded defined benefit pension plans. These regulations reflect provisions added by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans.
date published: 2009-10-15
start time: 2009-10-15
provider: IRS
  type: GovernmentOrganization
  parent organization: US Department of the Treasury
citation: DigitalDocument
license: https://creativecommons.org/publicdomain/zero/1.0/
source: https://www.federalregister.gov/documents/2009/10/15/E9-24284/measurement-of-assets-and-liabilities-for-pension-funding-purposes-benefit-restrictions-for
source organization: US Federal Register
publisher: AI Analytics

PropertyValue
property ID: Federal Register Document Number
value: E9-24284

PropertyValue
property ID: Federal Register Citation
value: 74 FR 53004

PropertyValue
property ID: CFR Reference
value: 26 CFR 1

PropertyValue
property ID: Treasury Docket
value: TD 9467

AI Analytics
type: Organization