The final regulations and a summary of the key provisions can be found on the Federal Register, and they replace the temporary regulations published in June of 2015. The revenue procedure accompanying the final regulations, Rev. Proc 2016-27, updates the procedures set forth in Rev. Proc 2015-34.
Treasury also published two sets of regulations related to the suspension of benefits under a special rule believed to apply only to the Central States, Southeast, and Southwest Areas Pension Fund. The first set of regulations was published on the Federal Register on February 11, 2016, and the second was published on May 5, 2016.