1545-BQ70 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)

Regulation implementing section 112 of the SECURE Act (which requires that long-term, part-time employees be eligible to participate in cash or deferred arrangements) and certain related provisions of the SECURE 2.0 Act.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.401(k)-5 26 U.S.C. 7805 Pub. L. 116-94, sec. 112 Pub. L. 117-328, secs. 125 and 401 No NPRM Comment Period End 01/26/2023 NPRM 11/27/2023 88 FR 82796 Public Hearing 11/27/2023 88 FR 82796 Final Action 10/00/2024 REG-104194-23 (Final) Drafter attorney: Kara Soderstrom (202) 317-6799 Reviewer attorney: Jason Levine (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE No Local State Tribal No No No No 1545-BP81 Split from Kara Soderstrom Attorney 1545 Internal Revenue Service IRS 202 317-6799 855 604-6086 kara.m.soderstrom@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4422, Washington DC 20224