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Distributions From a Pension Plan Under a Phased Retirement Program

Federal Register, November 10, 2004, Page 65108-65117


Internal Revenue Service (IRS), Treasury


Notice of proposed rulemaking


This notice of proposed rulemaking contains proposed amendments to the Income Tax Regulations under section 401(a) of the Internal Revenue Code. These proposed regulations 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. The proposed regulations will provide the public with guidance regarding distributions from qualified pension plans and will affect administrators of, and participants in, such plans.


Written or electronic comments and requests for a public hearing must be received by February 8, 2005.


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. 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 or via the Federal eRulemaking Portal at (indicate IRS and REG-114726-04).

Further Information

Concerning the regulations, Cathy A. Vohs, (202) 622-6090; concerning submissions and requests for a public hearing, contact Sonya Cruse, (202) 622-7180 (not toll-free numbers).