IRS seeks comments on waivers of minimum funding standards, diversification requirements for DC plans

The IRS is seeking comments on extensions of currently approved collections of information concerning Rev. Proc. 2004-15, which deals with waivers of minimum funding standards, and Notice 2006-107, dealing with diversification requirements for qualified defined contribution plans.

Written comments, which should be received on or before October 18, 2013, should be directed to: (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email at

Source: 78 FR 57456, September 18, 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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