Required minimum distributions under section 401(a)(9)
naling an intent to backdate, and that the final rule be a logical outgrowth of the proposed rule. A narrower reading would hinge on the interpretative rules ...
1 April 12, 2022 Commissioner of Internal Revenue Internal ...Judicial decisions have applied a so-called ?logical outgrowth? test to determine whether a new notice-and-comment period is necessary when new ... Bulletin No. 2024?33 August 12, 2024 HIGHLIGHTS OF THIS ISSUEOther rules in these final regulations are the logical outgrowth of rules in the proposed regulations that take into account both the ... Governing for Impact and 4 other organizations - FDIC?69 The ?logical outgrowth test? therefore requires that ?an agency's final rule must be a logical outgrowth of the version set forth in its ...
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