The issue is important to Federal, State, Local and Indian Tribal Governments, as well as their employees, because the statutory rules that apply to governmental plans are different from those that apply to nongovernmental plans. In addition, the Pension Protection Act of 2006 contained statutory changes related to plans maintained by Indian Tribal Governments. The IRS and Treasury are soliciting comments on proposed drafts issued in November 2011 of possible approaches to guidance in this area. Comments must be received by June 18, 2012. Input from the general public is also sought from discussions at town hall and consultation listening meetings.