Par. 2. Section 1.401(a)(4)-0 is amended by: 1. Adding paragraph (c)(5) to the entry for § 1.401(a)(4)-2. 2. Adding paragraph (d)(8) to the entry for § 1.401(a)(4)-4. 3. Adding paragraph (a)(4) to the entry for § 1.401(a)(4)-13. The additions read as follows:
Par. 9. In § 1.401(a)(4)-13, paragraph (a)(4) is added to read as follows:
(a) * * *
(4) Effective/applicability date.
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(4) Effective/applicability date —(i) In general. Except as otherwise provided in this paragraph (a)(4), the rules of § 1.401(a)(4)-2(c), § 1.401(a)(4)-3(c)(2), § 1.401(a)(4)-8(b), and § 1.401(a)(4)-9(b)(2)(v)(A) and (D) apply to plan years beginning on or after the date of publication of the Treasury decision adopting these rules as final in the Federal Register .
(ii) Application for earlier plan years. Except as provided in paragraph (a)(4)(iii) of this section, taxpayers may apply § 1.401(a)(4)-2(c), § 1.401(a)(4)-3(c)(2), § 1.401(a)(4)-8(b), or § 1.401(a)(4)-9(b)(2)(v)(A) and (D) for plan years beginning on or after January 1, 2014 and before the effective/applicability date specified under paragraph (a)(4)(i) of this section. Alternatively, for these plan years, taxpayers may apply § 1.401(a)(4)-2(c), § 1.401(a)(4)-3(c)(2), § 1.401(a)(4)-8(b), or § 1.401(a)(4)-9(b)(2)(v)(A) and (D) as contained in 26 CFR part 1 revised April 1, 2015.
(iii) Certain rules not applicable until finalized. The rules of § 1.401(a)(4)-9(b)(2)(v)(D)( 3 )( ii ), (b)(2)(v)(D)( 4 ), and (b)(2)(v)(G) are not permitted to be applied for plan years before the effective/applicability date specified in paragraph (a)(4)(i) of this section.
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