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|Text of IRS Temporary Regs: Suspension of Benefits under the Multiemployer Pension Reform Act of 2014|
Internal Revenue Service [IRS]
June 17, 2015
55 pages. "This document contains temporary regulations under section 432(e)(9) that, together with proposed regulations ... and Rev. Proc. 2015-34, implement section 432(e)(9) as required by the statute.... The temporary regulations in this document, which are applicable immediately, provide sufficient guidance to enable a plan sponsor that wishes to apply for approval of a suspension of benefits to prepare and submit such an application, and to enable the Department of the Treasury to begin the processing of such an application. The temporary regulations provide general guidance regarding section 432(e)(9), including guidance regarding the meaning of the term 'suspension of benefits,' the general conditions for a suspension of benefits, and the implementation of a suspension after a participant vote.... The provisions of the temporary regulations and proposed regulations are expected to be integrated and issued as a single set of final regulations with any changes that are made following consideration of the comments received."
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