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Treasury Department Regulatory Agenda, Spring 2015
U.S. Department of the Treasury Link to more items from this source
[Guidance Overview]
May 26, 2015
IRS items in the Proposed Rule stage include [1] Application of Section 409A to Nonqualified Deferred Compensation Plans; [2] Implementation of Windsor; [3] Health Insurance Provider's Fee; [4] Nondiscrimination Relief for Closed Defined Benefit Plans; [5] Request for Information on Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014; and others. Items in the Final Rule stage include [1] HIPAA Portability: Special Enrollment Procedures, Tolling, and Interaction with FMLA; [2] Cafeteria Plans; [3] Accrual Rules for Defined Benefit Plans; [4] Determination of Minimum Required Pension Contributions; [5] Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices; [6] Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; [7] Modifications to Minimum Present Value Requirements for Defined Benefit Plan Distributions; [8] Removal of Rollover Allocation Rule from Designated Roth Regulations; [9] Minimum Value of Employer Sponsored Coverage; [10] Health Insurance Premium Tax Credit Additional Issues; and [11] Coverage of Certain Preventive Services Under the ACA.

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