The IRS and Treasury Department issued proposed regulations that would provide rules relating to the determination of whether 1) the normal retirement age under a governmental plan (within the meaning of section 414(d)) that is a pension plan satisfies the requirements of section 401(a) and 2) the payment of definitely determinable benefits that commence at the plan’s normal retirement age satisfies these requirements.  These regulations would affect sponsors and administrators of governmental pension plans, as well as participants in such plans.