Federal Register: proposed rule

Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans

Federal Register published "Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans" on 2026-08-20. First seen on Kresmion 2026-10-26 18:24 UTC.

As of 2026-08-20. Source: www.federalregister.gov. Method and limitations.

The record

Publisher: Federal Register
Agency: Treasury Department; Internal Revenue Service
Source: Federal Register
Kind: Federal Register: proposed rule
Jurisdiction: United States
Topics: Other
Importance: Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
Published (source time): 2026-08-20 (the source gives a date only)
First seen on Kresmion: 2026-10-26 18:24 UTC

The original

Open the original on www.federalregister.gov

PDF (Federal Register)

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination of a plan's target normal cost and funding target and would implement certain statutory amendments that have not yet been reflected in the regulations. These proposed regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of single-employer defined benefit plans.

The publisher's words, as published.

Federal Register document

Document number: 2026-17021
Document type: Proposed Rule
Status: Published

Cite this data

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Upstream: Federal Register

Kresmion, "Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans", data as of 2026-08-20, https://kresmion.com/record/1807. Upstream data: Federal Register.

Link to this data (HTML):

<a href="https://kresmion.com/record/1807">Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (Kresmion)</a>