[Federal Register Volume 69, Number 248 (Tuesday, December 28, 2004)]
[Proposed Rules]
[Pages 77678-77679]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-28328]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-114726-04]
RIN 1545-BD23


Distribution From a Pension Plan Under a Phased Retirement 
Program; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on a 
proposed rulemaking that provide rules permitting distributions to be 
made from a pension plan under a phased retirement program and set 
forth requirements for a bona fide phased retirement program.

DATES: The public hearing is being held on March 14, 2005, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by February 21, 2005.

ADDRESSES: The public hearing is be held in the Auditorium, Internal 
Revenue Service Building, 1111 Constitution Avenue, NW., Washington, 
DC. Send submissions to: CC:PA:LPD:PR (REG-114726-04), Room 5203, 
Internal Revenue Service, PO Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m.

[[Page 77679]]

to CC:PA:LPD:PR (REG-114726-04), Courier's Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC, or sent 
electronically, via the IRS Internet site at http://www.irs.gov/regs or 
via the Federal eRulemaking Portal at http://www.regulations.gov (IRS 
and REG-114726-04).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Cathy 
Vohs, (202) 622-6090; concerning submissions, the hearing, and/or 
placement on the building access list to attend the hearing, Sonya M. 
Cruse of the Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration), at 
(202) 622-4693 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The subject of the public hearing is the notice of proposed 
rulemaking (REG-114726-04) that was published in the Federal Register 
on Wednesday, November 10, 2004 (69 FR 65108).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons who have submitted written comments and wish to present 
oral comments at the hearing, must submit an outline of the topics to 
be discussed and the amount of time to be devoted to each topic (signed 
original and eight (8) copies) by February 21, 2005.
    A period of 10 minutes is allotted to each person for presenting 
oral comments.
    After the deadline for receiving outlines has passed, the IRS will 
prepare an agenda containing the schedule of speakers. Copies of the 
agenda will be made available, free of charge, at the hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 15 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-28328 Filed 12-27-04; 8:45 am]
BILLING CODE 4830-01-P