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TREAS/IRS | RIN: 1545-BP81 | Publication ID: Fall 2022 |
Title: SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans | |
Abstract:
Proposed regulations implementing sections 102, 103, 109, 112, 113, 116, and 205 of the SECURE Act, which modify certain aspects of the rules governing 401(k) and 401(m) plans and require that long-term part-time employees be eligible for 401(k) plans. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.401(k)-1 26 CFR 1.401(k)-3 26 CFR 1.401(m)-3 26 CFR 1.401(k)-0 26 CFR 1.401(k)-2 1.401(k)- 5 26 CFR 1.401(k)-7 (new) 26 CFR 1.401(m)-0 26 CFR 1.401(m)-1 26 CFR 1.401(m)-2 26 CFR 1.401(k)-0 26 CFR 1.401(k)-2 26 CFR 1.401(m)-3 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 Pub. L. 116-94, secs. 102, 103, 109, 112, 113, 116 and 205 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105678-20 (NPRM) Drafter attorney: Kara Soderstrom (202) 317-6799 Reviewer attorney: Ronald Rutherford-Triche (202) 317-6799 Treasury attorney: William Evans (202) 622-1332 CC:EEE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Kara Soderstrom Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 317-6799 Fax:855 604-6086 Email: kara.m.soderstrom@irscounsel.treas.gov |