IRS seeks comments on funding waivers, diversification and CODA rules

The IRS is seeking comments on an extension of currently approved collections of information concerning:

• Rev. Proc. 2004-15, Waivers of Minimum Funding Standards. There are no changes being made to the revenue procedure at this time.

• Notice 2006-107, Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities. There are no changes being made to the notice at this time.

• Final regulations providing guidance on cash or deferred arrangements under Code Sec. 401(k) and (m).

There are no changes being made to the regulations.

Written comments, which should be received on or before September 6, 2013, should be directed to: Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

Source: 78 FR 40825, 40828, 40832, July 8, 2013.

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer’s Benefits Reports.

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