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TREAS/IRS | RIN: 1545-BO97 | Publication ID: Spring 2022 |
Title: MEPs and the Unified Plan Rule | |
Abstract:
These proposed regulations provide guidance relating to the tax qualification of multiple employer plans (MEPs) described in section 413(e) of the Internal Revenue Code (Code). The proposed regulations would provide an exception, if certain requirements are met, to the application of the "unified plan rule" for section 413(e) MEPs in the event of a failure by one or more participating employers to take actions required of them to satisfy the requirements of section 401(a) or 408 of the Code. The regulations affect participants in MEPs, MEP sponsors and administrators, and employers maintaining MEPs. |
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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 1.413-2 26 CFR 1.413-3 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 413 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121508-18 (Second NPRM) Drafter attorney: Thomas Morgan (202) 317-6391 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: Williams Evans (202) 622-1332 CC:EEE | |
Regulatory Flexibility Analysis Required: Yes | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: Yes | |
Agency Contact: Thomas C. Morgan Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4115, Washington, DC 20224 Phone:202 317-6391 Fax:855 604-6086 Email: thomas.c.morgan@irscounsel.treas.gov |