{"abstract":"This document contains proposed regulations providing guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans. The proposed regulations reflect changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/08/31/07-4262.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 50544","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by November 29, 2007.","disposition_notes":null,"docket_ids":["REG-113891-07"],"dockets":[],"document_number":"07-4262","effective_on":null,"end_page":50577,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/08/31/07-4262.xml","html_url":"https://www.federalregister.gov/documents/2007/08/31/07-4262/benefit-restrictions-for-underfunded-pension-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/07-4262?publication_date=2007-08-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-08-31/07-4262/mods.xml","not_received_for_publication":null,"page_length":34,"page_views":{"count":829,"last_updated":"2026-10-24 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-08-31/pdf/07-4262.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-08-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/08/31/07-4262.txt","regulation_id_number_info":{"1545-BG72":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/1545-BG72/benefit-restrictions-for-underfunded-pension-plans","title":"Benefit Restrictions for Underfunded Pension Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=1545-BG72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG72"],"regulations_dot_gov_info":{"comments_count":12,"agency_id":"IRS","document_id":"IRS-2007-0097-0001","checked_regulationsdotgov_at":"2024-11-09T03:03:53Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":50544,"subtype":null,"title":"Benefit Restrictions for Underfunded Pension Plans","toc_doc":"Benefit restrictions; underfunded pension plans","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":72}