{"abstract":"This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination of a plan's target normal cost and funding target and would implement certain statutory amendments that have not yet been reflected in the regulations. These proposed regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of single-employer defined benefit 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/2026/08/20/2026-17021.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 53803","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1059-0001","comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by October 19, 2026.","disposition_notes":null,"docket_ids":["REG-107855-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":12,"comment_start_date":"2026-08-20","updated_at":"2026-10-20T01:56:49.880-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1059-0001","allow_late_comments":true,"id":"IRS-2026-1059-0001","comment_end_date":"2026-10-20","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1059","title":"Determination of Target Normal Cost and Funding Target for Single- Employer Defined Benefit Plans (REG-107855-25)"}],"document_number":"2026-17021","effective_on":null,"end_page":53811,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/08/20/2026-17021.xml","html_url":"https://www.federalregister.gov/documents/2026/08/20/2026-17021/determination-of-target-normal-cost-and-funding-target-for-single-employer-defined-benefit-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-17021?publication_date=2026-08-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-08-20/2026-17021/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":1177,"last_updated":"2026-10-24 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-20/pdf/2026-17021.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-17021.pdf?1787143526","publication_date":"2026-08-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/08/20/2026-17021.txt","regulation_id_number_info":{"1545-BR50":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR50/determination-of-target-normal-cost-and-funding-target-for-single-employer-defined-benefit-pension-p","title":"Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Pension Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR50&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR50"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR50/determination-of-target-normal-cost-and-funding-target-for-single-employer-defined-benefit-pension-p","title":"Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Pension Plans"},"comments_count":12,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1059","supporting_documents_count":0,"docket_id":"IRS-2026-1059","document_id":"IRS-2026-1059-0001","regulation_id_number":"1545-BR50","title":"Determination of Target Normal Cost and Funding Target for Single- Employer Defined Benefit Plans (REG-107855-25)","checked_regulationsdotgov_at":"2026-10-24T04:03:07Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1059-0001","significant":false,"signing_date":null,"start_page":53803,"subtype":null,"title":"Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans","toc_doc":"Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}