Data / Federal rules / 2026-17021
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
The Internal Revenue Service published this proposed rule in the Federal Register on August 20, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-17021
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 20, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by October 19, 2026.
- Docket
- REG-107855-25
- Regulation ID (RIN)
- 1545-BR50
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 9
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in August 2026
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.