Possible approaches to governmental plan guidance The IRS and Department of Treasury solicited comments in 2012 on possible standards for determining if a retirement plan is a governmental plan under section 414(d) of the Internal Revenue Code and have announced guidance under consideration that would affect normal retirement age rules and extend the effective date of the 2007 NRA regulations. ANPRM REG-157714-06, filed with the Federal Register on November 7, 2011 (governmental plans, generally) ANPRM REG-133223-08 PDF, filed with the Federal Register on November 7, 2011 (Indian tribal government plans) Frequently asked questions Retirement plans Governmental plans and EPCRS Governmental plan determination letters
