{"abstract":"This document provides a notice of public hearing on proposed rulemaking 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.","action":"Notice of public hearing on 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/2007/12/19/E7-24670.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 71842","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The public hearing is being held on Monday, January 28, 2008, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by January 7, 2008.","disposition_notes":null,"docket_ids":["REG-113891-07"],"dockets":[],"document_number":"E7-24670","effective_on":null,"end_page":71842,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/12/19/E7-24670.xml","html_url":"https://www.federalregister.gov/documents/2007/12/19/E7-24670/benefit-restrictions-for-underfunded-pension-plans-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-24670?publication_date=2007-12-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-12-19/E7-24670/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":31,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-12-19/pdf/E7-24670.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-12-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/12/19/E7-24670.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":{"checked_regulationsdotgov_at":"2011-11-13T12:58:53Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":71842,"subtype":null,"title":"Benefit Restrictions for Underfunded Pension Plans; Hearing","toc_doc":"Hearing","toc_subject":"Income taxes:","topics":[],"type":"Proposed Rule","volume":72}