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TREAS/IRS RIN: 1545-BQ70 Publication ID: Spring 2024 
Title: Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.401(k)-5   
Legal Authority: 26 U.S.C. 7805    Pub. L. 116-94, sec. 112    Pub. L. 117-328, secs. 125 and 401   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Split from 1545-BP81 
Agency Contact:
Kara Soderstrom
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4422,
Washington, DC 20224
Phone:202 317-6799
Fax:855 604-6086
Email: kara.m.soderstrom@irscounsel.treas.gov