Guidance on Normal Retirement Age Rules for Governmental Plans. The IRS and Department of Treasury recently issued Notice 2012-29 to announce their intent to issue guidance on the applicability of Treas. Reg. section 1.401(a)-1(b) (the 2007 Normal Retirement Age regulations) to Internal Revenue Code section 414(d) governmental plans. The guidance under consideration would:
What is STEAM. STEAM is an educational movement that engages students in integrated learning as they explore the world around them, create innovative solutions to problems, and communicate their results while learning Science, Technology, Engineering, Art and Math. STEAM is more than the individual subjects.
S HSP 0792A Hoffman Speciality Series Stock Units for: Condensate Return, Vacuum Heating & Boiler Feed Applications. 1  Selecting the proper steam trap is important in effective operation of steam systems. Steam traps are automatic valves that open to pass condensate and close to prevent the flow of steam. The functions of a steam trap in a steam system are to: Vent air from the system so steam can enter.