Adoption of Amendments to the Regulations
Internal Revenue Service
26 CFR Chapter I
Accordingly, 26 CFR Part 54 is amended as follows:
PART 54--PENSION EXCISE TAXES
Paragraph 1. The authority citation for part 54 is amended by adding an entry for
§54.9811-1T in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 54.9811-1T also issued under 26 U.S.C. 9833. * * *
Par. 2. Section 54.9801-1T is amended by:
Revising paragraph (a).
Revising the first sentence of paragraph (c).
The revisions read as follows:
§54.9801-1T Basis and scope (temporary).
Statutory basis. Sections 54.9801-1T through 54.9801-6T, 54.9802-1T, 54.9811-1T,
-1T, 54.9831-1T, and 54.9833-1T (portability sections) implement Chapter 100 of
Subtitle K of the Internal Revenue Code of 1986.
(c) Similar Requirements under the Public Health Service Act and Employee Retirement
Income Security Act. Sections 2701, 2702, 2704, 2705, 2721, and 2791 of the Public Health
Service Act and sections 701, 702, 703, 711, 712, 732, and 733 of the Employee Retirement
Income Security Act of 1974 impose requirements similar to those imposed under Chapter 100 of