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TREAS/IRS RIN: 1545-BO82 Publication ID: Spring 2019 
Title: Hardship Distributions From 401(k) Plans 

Regulatory action to modify the rules relating to hardship distributions from 401(k) plans in order to reflect statutory changes in the Bipartisan Budget Act of 2018.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.401(k)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 401(m)(9)   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Bipartisan Budget Act of 2018  02/09/2019 

Overall Description of Deadline: Section 41113 of the Bipartisan Budget Act of 2018, Pub. L. 115-123, requires the Secretary of the Treasury to modify 26 CFR 1.401(k)-1(d)(3)(iv)(E) not later than one year after the date of enactment of the Act. The Act was signed into law February 9, 2018.

Action Date FR Cite
NPRM  11/14/2018  83 FR 56763   
NPRM Comment Period End  01/14/2019 
Final Action  11/00/2019 
Additional Information: REG-107813-18 (NPRM) Drafter attorney: Roger Kuehnle (202) 317-6349 Reviewer attorney: Joyce Kahn (202) 317-3346 Treasury attorney: Bill Evans (202) 622-1332 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Roger S. Kuehnle
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6349