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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BG36
REG ID: [REG-104946-07]
NOTICE: PROPOSED RULES
ACTION: Hearing:
DOCUMENT ACTION: Notice of public hearing on proposed rulemaking.
SUBJECT CATEGORY: Hybrid Retirement Plans; Hearing
DATES: The public hearing is being held on Friday, June 6, 2008, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Friday, May 16, 2008.
DOCUMENT SUMMARY: This document provides notice of public hearing on proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code concerning certain hybrid defined benefit plans.
SUMMARY: Hybrid Retirement Plans,
SUPPLEMENTAL INFORMATION
The subject of the public hearing is the notice of proposed rulemaking (REG10494607) that was published in the Federal Register on Friday, December 28, 2007 (72 FR 73680).The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by March 27, 2008, must submit an outline of the topics to be addressed and the amount of time to be denoted to each topic (Signed original and eight copies).
A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue, NW., entrance, 1111 Constitution Avenue, NW., Washington, DC.
Because of access restrictions, the IRS will not admit visitors
beyond the immediate entrance area more than 30 minutes before the
hearing starts. For information about having your name placed on the
building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document.
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E89647 Filed 5108; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Concerning the regulations, Lauson Green or Linda S.F. Marshall at (202) 6226090; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Funmi Taylor at (202) 6227180 (not toll free numbers).
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