7 pages. "The preamble to final regulations on pension plans issued by the [IRS] in 1991, included a last-minute addition. A sentence was inserted indicating that IRS would not regard cash balance plans, a type of pension plan, as age discriminatory.... You asked us to examine the circumstances surrounding the inclusion of the sentence in the preamble to the regulations. Following discussions with your staff, it was agreed that we would determine whether, by including the sentence, Treasury: [1] acted in accordance with its normal operating procedures, and [2] violated either the Administrative Procedure Act (APA) or a requirement of the Omnibus Budget and Reconciliation Act of 1986 (OBRA '86) that it consult with the [DOL] and the [EEOC]." [GAO-01-511R, Mar. 21, 2001]

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