Over 30 IRS proposed and final regulation items related to employee benefit plans and executive comp, including Determination of governmental plan status; collectively bargained welfare benefit funds; use of lump sum payments to replace lifetime income being received by retirees under defined benefit pension plans and lump sum payments after a restriction period; excise tax on high cost employer-sponsored health coverage; expatriate health plans, expatriate health plan issuers and qualified expatriates; definition of church plan; enrollment as an EA and EA and ERPA user fees; update to minimum present value requirements for defined benefit plan distributions; application of section 409A to nonqualified deferred compensation plans; application of normal retirement age regulations to governmental plans; nondiscrimination relief for closed defined benefit plans. [Also online: Fall 2017 Long-term Actions.]